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what is the meaning of Journal Ledger?

Answer Posted / h.r. sreepada bhagi

As mentioned in some of the answers above Journal (Register)
is the book of primary or original entry and ledger is the
book of final entries. Entries are first recorded through
various types of journals (General Journal, Purchase
Journal, Sales Journal, Payment, Receipt, DN, CN, etc.) and
from Journal it gets posted to Ledger.

In manual system of book keeping separate entries need to be
passed in Journal & then from there to be posted to Ledgers.
In accounting software, entries once made will be posted to
journal as well as ledger.

The name Journal Ledger is wrong as it is either Journal or
Ledger as these two are different.

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