Answer / kamal

Since we are accounting in double entry system. our assets
equals to liabilities. There is two side of Journal entry
one is dr & other is cr.and accounting is done on three
basis rule.

Personal A/c Dr the receiver & Cr the giver
Nominal A/c debit all expenses & loses & credit all income
& gains

Real A/c Dr what comes in, Cr what goes out.

Answer / amit chaudhary

Journal Entry has a major one significance in Accounting.
Journal entries are basically used to classify two parties
or Dr and Cr. on the occassion of Transaction.

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