The accounting cycle. Transactions are entered into the journal as the first step in the accounting cycle. The journal is organized chronologically, that is, entries are added one after another in the order they occur. Journal entries are transferred to a ledger (posted to a ledger) as the second step.
The first ride around the ring had been the hardest, everything else had been downhill after that. In the end, she had simply regretted how easy it had been to have joined the circus. Perhaps she should have followed her mother's advice and become an accountant.