Final answer:
In constructing journals, headings should include Title, Date, Entry, and Notes, organized in chronological order for a business transaction journal. Secondary research should be recorded with full bibliographic details for proper citation and to avoid plagiarism.
Step-by-step explanation:
If you are constructing your own journals for recording business transactions, the different headings you should include are: Title, Date, Entry, and Notes. This structure allows for each entry to be arranged in chronological order and includes a description of the transaction, the date it occurred, and the monetary amount involved. An example of how to write a transaction in your journal might look like this:
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- Title: Purchase of Office Supplies
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- Date: 15 March 2023
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- Entry: Debit Office Supplies Account, Credit Cash Account
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- Notes: Purchased paper, pens, and staplers from OfficeMax.
When conducting secondary research or recording information from published sources, it is essential to keep track of ideas and information in a similar structured format, which facilitates organization and ensures that all necessary details are included for future reference and citation. For books, the basic entry includes the author's name, year of publication, title of the book, and publisher. For journal articles, the entry should have the author, date of publication, title of the article, journal title, and volume and issue numbers. Always credit sources in your report to avoid plagiarism.