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what is journal and ledgers ?
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Answer Posted / vasavijay
journal is derived from the french word.jour which means a
day. journal therefore means a daily record of bussiness
transactions. journal is a book of original entry. because
transactions is first return in the journal from which it
is posted to the ledger at any convenient time.
a summarised record of all the transactions
relating to a particular person an asset and expensesand
income is known as account. all the a/cs are kept and book
known as ledger. a group of of a/cs is knoun as ledger.
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