The journals are where you record your transaction entries.  A very small 
business can probably just have a General Journal but usually you will want 
specialized journals such as:
    * sales journal
    * purchases journal
    * cash receipts journal
    * cash disbursements journal
You can use a Bank Journal to record transactions for your bank account.  If 
you have more than one bank account you would generally have a Bank Journal for 
each account.

If you are not totally familiar with accounting you'll have a tough time 
understanding OpenERP accounting and how it works.  I would recommend taking 
one of the online accounting courses for anyone who was not trained in 
accounting prior to trying to understand the underpinnings of OpenERP 
accounting.

Regards,
Gerry




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