Igapäevased majandustehingud kirjendatakse päevaraamatusse lähtudes raamatupidamise alusprintsiipidest, meeles pidades järjepidevuse ja võrreldavuse põhimõtet.
A journal in accounting is a detailed record of all financial transactions, listed chronologically. It ensures accuracy and organization in financial tracking and forms the basis for ledger entries.
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