Answer / sindujaramkumar

JOurnal is a date wise record of business transaction and
it is place where the transactions are recorded for the
first time. It is also known as BOOK OF ORIGINAL ENTRY OR
PRIME ENTRY

Answer / satyaki_raju@yahoo.co.in

To say simply it is the first and prime entry book in which
the transactions of business unit are recorded is called
JOURNAL

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