A calendar is a system for organizing days and specifying dates, as well as the physical device used to record such a system. As the calendar PowerPoint has historically been designed for social, religious, agricultural, commercial, or administrative purposes. A memo has a header that clearly indicates who sent it and who the intended recipients are. In the memo journal, date and subject lines are also present, followed by a message that contains a declaration and a summary. The journal memo diagram is created using EdrawMax and shows a memorandum entry is a short message entered into the general journal and also entered into a general ledger account.