Which of the following is classified as a record of original entry?

A record of original entry is specifically a document where transactions are first recorded before they are posted to the general ledger. The journal serves this purpose by capturing details of transactions in chronological order, including date, amounts, accounts affected, and descriptions. This process is essential for maintaining accurate financial records, as it ensures that all transactions are documented initially in a structured format.

The general ledger, on the other hand, is a collection of all accounts that summarizes a company’s transactions over a specific period. While important for tracking financial information, it does not serve as a record of original entry. Similarly, a trial balance is a report that lists the balances of all accounts in the general ledger to ensure that total debits equal total credits; it is not a record of entry but rather a summary tool to check the accuracy of the ledger.

Lastly, posting refers to the act of transferring information from the journal to the general ledger. While this is a crucial step in the accounting process, it does not constitute a record of original entry itself. Therefore, the journal is the correct classification as it serves the foundational role of documenting transactions as they occur.