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How do you analyze a transaction when they are to first record as a journal entry...

How do you analyze a transaction when they are to first record as a journal entry like the adjusted, but refering to the bank reconciliation?

How do you analyze a transaction when they are the the kind that are recorded as the original journal entry?

I ask it like that because i understand the accounting equation, but the business operation and the roles of all the transactions I do not.

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