Collins 3880 A4 Account Book Journal - 10856

Collins Account Book 3880 Journal

The Collins 3880 Journal is the general journal format in the Collins A4 account book range — the ruled bookkeeping book used to record journal entries in a manual double-entry bookkeeping system. Where the Collins Day Book records daily transactions chronologically, the Journal is for transactions that require a formal debit-and-credit journal entry: adjusting entries at period-end, opening and closing entries at financial year boundaries, depreciation, accruals and any non-cash transaction that goes through the general journal before posting to the ledger. Collins — Australia's most trusted name in business account books.

WHAT IS A GENERAL JOURNAL — AND WHY IT IS NEEDED

• Book of original entry for complex and non-cash transactions — captures entries that don't belong in specialised journals (cash book, sales journal, purchases journal)
• Adjusting entries — period-end entries for depreciation, accrued expenses, accrued income, prepayments, provisions; no cash movement — recorded in the Journal
• Opening entries — start of financial year; bring carried-forward account balances into the new period's books as a journal entry
• Closing entries — year-end; close income and expense accounts to profit and loss; transfer profit/loss to equity; all done through the Journal
• Error corrections — processing a correction through a Journal entry with a reversal and re-entry, with narrative explanation
• Debit and credit format — each entry shows debited accounts, credited accounts, amounts and a narration; makes double-entry explicit and provides a clear audit trail

JOURNAL VS. DAY BOOK — CHOOSING THE RIGHT FORMAT

• Day Book (SKU 10849) — chronological daily transaction record; single-entry or multi-column; daily income and payment recording; suited to sole traders and cash-based businesses
• Journal (SKU 10856 — this product) — formal double-entry journal; debit-credit format with narration; for adjusting entries, opening/closing entries, non-cash transactions; suited to complete double-entry bookkeeping systems
• Many businesses use both — Day Book for daily recording; Journal for period-end and non-cash entries; they serve complementary roles in a complete manual bookkeeping system
• Accounting students need the Journal specifically — Certificate III/IV Accounting courses and bookkeeping programs use the General Journal for manual double-entry practice; the correct ruling is essential

COLLINS — AUSTRALIA'S TRUSTED STATIONERY BRAND

• Established Australian brand with decades of credibility in account books, diaries and business stationery
• Designed for Australian bookkeeping practice; ruling and format reflect Australian requirements
• Recognised by accountants and bookkeepers across Australia — the format professionals know and work with
• Consistent quality in paper, ruling and construction across the commercial account book range

A4 FORMAT — RIGHT FOR BOOKKEEPING WORK

• Standard Australian desk size — matches printed statements and receipts; files into standard A4 lever arch folders at year-end
• Wide enough for debit-credit columns at legible width — date, particulars, folio, debit, credit at comfortable handwriting width
• Stable writing surface — lies flat on the desk for careful, precise bookkeeping entries

WHO USES THE COLLINS 3880 JOURNAL

• Bookkeepers maintaining manual double-entry records — core book in a complete manual bookkeeping system
• Small business owners on a full manual system — Journal required for period-end adjustments and non-cash entries
• Accounting and bookkeeping students — TAFE Certificate III/IV, university accounting; General Journal is the primary manual practice tool
• Accounting teachers and TAFE instructors — classroom supply for double-entry bookkeeping exercises
• BAS agents and accountants maintaining manual client records
• Any business with depreciation, accruals or prepayments — a General Journal is needed at period-end regardless of how daily transactions are recorded

SPECIFICATIONS

• Brand: Collins | Product code: 3880 | SKU: 10856
• Type: General Journal (double-entry bookkeeping journal) | Size: A4
• Application: Double-entry bookkeeping, adjusting entries, opening/closing entries, non-cash transactions, accounting education

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