Accounting Journal Book Quiz

• The journal book is a register of the company's accounting operations that traces the inflow and outflow of money by assigning them an accounting account.
• Each transaction must be accompanied by the following information: date of operation, nature of the latter, name of the patient or client if applicable, amount, and breakdown if several accounts involved.
• The journal book can be kept in digital or paper form.
• The journal book must be kept for a minimum of 10 years and for electronically transmitted invoices, they must be kept for at least 3 years in their original format.

Test your knowledge about accounting journal books, including the recording of accounting operations, required transaction information, and storage regulations for digital and paper formats.