> For the complete documentation index, see [llms.txt](https://docs.simpleaccounts.io/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://docs.simpleaccounts.io/product-guides/accountant/journal.md).

# Journal

Journal is a record of all the financial transactions of your business sorted by date. Also known as book of original entry, journal helps in further transfer or reconciliation of the data.