Journal <ul><li>A journal is a publication written by experts in a particular discipline </li></ul><ul><li>Articles in journals must be approved by a board of experts before they can be published. This is called peer review . Unlike many magazines, journal articles include the name of the author, the author's affiliation (university, company, etc.), and a list of references at the end of the article. </li></ul>
Classifications of journals: <ul><li>Abstract </li></ul><ul><li>Review </li></ul><ul><li>Specialized </li></ul>
Abstract <ul><li>An abstract is a short summary of an article or book. Found at the beginning of journal articles. </li></ul><ul><li>Reading the abstract is a quick way to help you determine if the material is relevant for your research before you look for the full text or read the whole work. </li></ul>
Review Journal <ul><li>Review articles, also called "reviews of progress," are checks on the research published in journals. </li></ul><ul><li>Such reviews often cover the research from the preceding year, some for longer or shorter terms; some are devoted to specific topics, some to general surveys . </li></ul>
Specialized Journal <ul><li>Records of original entry other than the general journal that are designed for recording specific types of transactions of similar nature. </li></ul>
Most firms use at least the following special journals: <ul><li>Sales journal- Journal where credit sales are first posted to Accounting Records </li></ul><ul><li>Cash Receipts Journal Book or log where amounts received are recorded in sequence. </li></ul><ul><li>Cash disbursement- Book used to record all payments made in cash such as for accounts payable, merchandise purchases, and operating expenses; also termed cash payments journal . </li></ul>
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