What is the Difference Between a Journal and a Document?
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A journal is a "log book" of financial transactions grouped into documents, while a document is a group of related transactions (debits and credits) that balance to zero and have a common origin - a AP voucher, a loan transaction, or a manual entry via Journal Entry. People often use the terms Journal and Document interchangeably. "JV" refers to "Journal Voucher" which is the same thing as a document.