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  2. Definition: A columnar journal is any accounting journal that has more than one column. Most accounting records like the sales journal, cash receipts journal, and credit sales journal have more than one column. In fact, also all accounting reports have more than one column.
    www.myaccountingcourse.com/accounting-dictionary/columnar-journal
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  3. Columnar Paper Templates for MS Word - Word & Excel Templates

     
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  10. What is columnar? - AccountingCoach

    Prior to electronic worksheets, accountants had several pads of paper with a varying number of columns (and rows) preprinted on them. The pads of paper were labeled as columnar pads. The preprinted paper in these pads allowed …

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