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what is journal and ledgers ?
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Answer Posted / ajit
A jounal is chronological record of business transactions
showing the names of the accounts that are to be debited or
credited. It is analogous diary.
1. It'sused as a book of orignal and primary entry of
business transactions of business.
2. The journal is a subsidiary book.
3. keeps chronological records of transaction
The jounal is sub-divided in five columns:
Date\\particulars \\ledgerFlio\\DebitAmount\\CreditAmount
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