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In managerial accounting and finance, particularly within the tourism industry, a journal is a fundamental book of original entry where all financial transactions are recorded in chronological order. It serves as the primary source of accounting information before transactions are posted to ledger accounts. Every business organization, including tourism enterprises such as hotels, travel agencies, and transport operators, maintains journals to ensure systematic financial record keeping. A journal records transactions using the double-entry bookkeeping system, where every transaction affects at least __________ ______ ___ ______ ______ _______ ____ ____.
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