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  3. Accounting

opérations diverses

English translation: general journal

20:07 May 18, 2018
French to English translations [PRO]
Bus/Financial - Accounting
French term or phrase: opérations diverses
Le journal des opérations diverses en comptabilité, appelé aussi journal des OD, est un document auxiliaire au journal général de comptabilité. Il permet d’enregistrer les opérations comptables qui ne concernent ni le journal des achats, ni le journal des ventes, ni les journaux de trésorerie. Le journal des opérations diverses (OD) permet d’enregistrer des opérations concernant les mouvements de TVA, les provisions, la paie ou encore les écritures rectificatrices des différentes erreurs de saisie qui ont été commises. Notez que le journal comptable est une obligation légale pour les entreprises soumises au régime du réel, afin de suivre toutes ses opérations.
Andre de Vries
United Kingdom
Local time: 17:40
English translation:general journal
Explanation:

Not a specialist but Ménard defines journal des opérations diverses like this in his Dictionnaire de la comptabilité et de la gestion financière: livre-journal où l'on enregistre chronologiquement les opérations diverses ou celles pour lesquelles il n'existe pas de journal auxiliaire

This is close to the definition given in the question and makes journal des opérations diverses look as if it's the actual term that should be translated, i.e. 'general journal', according to Ménard's translation:

General Journal
Journal (fam.)

Journal général
Synonymes et variantes françaises:
OD (FR + BE)
Journal des opérations diverses (FR + BE)
Journal des OD (fam.)
JG


Just a thought from a non-specialist...

--------------------------------------------------
Note added at 1 day 10 hrs (2018-05-20 06:56:00 GMT)
--------------------------------------------------

"General Journal" is probably better.
Selected response from:

ph-b (X)
France
Local time: 18:40
Grading comment
Selected automatically based on peer agreement.
4 KudoZ points were awarded for this answer



Summary of answers provided
3 +2general journal
ph-b (X)
4 +1suspense account
Simon BOURN (X)
4various operations
Mohamed Hosni
4miscellaneous operations
Francois Boye
Summary of reference entries provided
Previous question
philgoddard

  

Answers


4 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
various operations


Explanation:
Hope it helps.

Mohamed Hosni
Morocco
Local time: 17:40
Native speaker of: Native in ArabicArabic
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13 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
miscellaneous operations


Explanation:
https://winbooksonwebvn.atlassian.net/wiki/spaces/GSWOWEN/pa...

Francois Boye
United States
Local time: 12:40
Native speaker of: Native in FrenchFrench
PRO pts in category: 150
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18 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +2
(journal des) opérations diverses
general journal


Explanation:

Not a specialist but Ménard defines journal des opérations diverses like this in his Dictionnaire de la comptabilité et de la gestion financière: livre-journal où l'on enregistre chronologiquement les opérations diverses ou celles pour lesquelles il n'existe pas de journal auxiliaire

This is close to the definition given in the question and makes journal des opérations diverses look as if it's the actual term that should be translated, i.e. 'general journal', according to Ménard's translation:

General Journal
Journal (fam.)

Journal général
Synonymes et variantes françaises:
OD (FR + BE)
Journal des opérations diverses (FR + BE)
Journal des OD (fam.)
JG


Just a thought from a non-specialist...

--------------------------------------------------
Note added at 1 day 10 hrs (2018-05-20 06:56:00 GMT)
--------------------------------------------------

"General Journal" is probably better.

ph-b (X)
France
Local time: 18:40
Native speaker of: French
PRO pts in category: 4
Grading comment
Selected automatically based on peer agreement.

Peer comments on this answer (and responses from the answerer)
agree  Yolanda Broad: Good reference.
8 hrs
  -> Thanks
neutral  Yvonne Gallagher: no, this is "un document auxiliaire au journal général de comptabilité"
3 days 18 hrs
agree  michael10705 (X)
4 days
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3 days 10 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
suspense account


Explanation:
The suspense account is an account within the general journal or general ledger where errors or unidentified transactions are held. Also used for instalment payments where the final amount is unknown etc.

Example sentence(s):
  • A suspense account is an account in the general ledger in which amounts are temporarily recorded. The suspense account is used because the proper account could not be determined at the time that the transaction was recorded.

    Reference: http://www.reallifeaccounting.com/pubs/Article_Theme_General...
    https://www.bayt.com/en/specialties/q/317577/what-is-the-purpose-of-suspense-account-in-general-journal/
Simon BOURN (X)
France
Local time: 18:40
Works in field
Native speaker of: English

Peer comments on this answer (and responses from the answerer)
agree  Yvonne Gallagher: yes, we're told it's "un document auxiliaire au journal général de comptabilité"
1 day 2 hrs
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Reference comments


43 mins peer agreement (net): +4
Reference: Previous question

Reference information:
Sundry or miscellaneous transactions.
http://www.proz.com/kudoz/french_to_english/accounting/54404...

philgoddard
United States
Works in field
Native speaker of: English
PRO pts in category: 89

Peer comments on this reference comment (and responses from the reference poster)
agree  Daniel Weston
24 mins
agree  writeaway: Lenkl is/was very reliable. another one who is no longer active
25 mins
agree  ph-b (X)
10 hrs
agree  Chakib Roula: I agree with "miscellaneous"
12 hrs
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