Department of Homeland Security: FY2013 Appropriations. Congressional Research Service. Figure 3. DHS Appropriations Legislative Timing........................................................................13. Tables. Table 1. Legislative Status of FY2013 Homeland Security Appropriations....................................1. Table 2.
The journaled file system (JFS) maintains a log, or journal, of what activity has taken place in the main data areas of the disk; if a crash occurs, any lost data can be recreated because updates to the metadata in directories and bit maps have been written to a serial log.
Closing entries are the journal entries recorded at the end of an accounting period to close out balances of income statement accounts and transfer them to the account of retained earnings in the balance sheet.