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Journal of International Accounting, Auditing and Taxation 16 (2007) 148178Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting Susana Callao, Jose I. Jane,
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To fill out the journal of international accounting, follow these steps:
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Start with the basic information at the top of the journal, such as the company name, date, and accounting period.
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Enter the account names and numbers in the relevant columns. These accounts should be based on the international accounting standards used.
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Record the debit and credit amounts for each account in their respective columns.
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Calculate the total debit and credit amounts for each transaction and enter them in the corresponding total columns.
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Make necessary adjustments or corrections if any errors are found.
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Summarize the transactions at the bottom of the journal and calculate the total debit and credit amounts for the accounting period.
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Review the journal entries for accuracy and completeness before moving them to the general ledger for further processing.
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