Series 27: Blotters And Other Records Of Original Entry

Taken from our Series 27 Online Guide

Blotters and Other Records of Original Entry

Blotters are an itemized daily record of all a firm’s financial activities. Day-to-day activities may all be recorded in a single journal, called a general blotter, or certain activities may be singled out in separate day books. A cash blotter, for example, may keep cash receipts and disbursements separate from credits

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