Recording

Cassette
A cassette is an easy-to-hold reel of magnetic tape enclosed in a plastic case, used for storing audio or video recordings.
Columnar Journal
A columnar journal is a specialized accounting book or ledger with pre-printed columns designed to systematically facilitate the recording and categorization of numerical data. Often used in bookkeeping, these journals streamline the process of capturing financial transactions for further processing.
Public Record
A repository for official documents and records that are maintained by governmental entities.
Recording
Recording refers to the act of entering a transaction in a book of public records, particularly those affecting the title to real property. This process gives public notice of the facts recorded.

Accounting Terms Lexicon

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