Making end-of-period adjusting entries, journalizing and posting them in ledger accounts.
作期末调整分录，记入日记账并过入分类账。
2
Next comes the purely mechanical step of journalizing original entries----recording the results of the transaction analysis in the journal.
接下来是按部就班的日记式原始分录——记载交易的结果，分析反映在分类帐中。
3
To record the entire effects of a business transaction in a journal in terms of debit and credit, the process is referred as to making a journal entry or journalizing.