Can accounting transactions are directly recorded in the general ledger? If so, why do most companies initially

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Can accounting transactions are directly recorded in the general ledger? If so, why do most companies initially record transactions in the journal?
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Cornerstones of Financial and Managerial Accounting

ISBN: 978-1111879044

2nd edition

Authors: Rich, Jeff Jones, Dan Heitger, Maryanne Mowen, Don Hansen

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