Difference Between Ledger and Journal

The journal is the book of first entry (original entry); the ledger is the book of second entry. It is the goal where all the entries in the journal find their ultimate destination.The journal is the book of chronological record; the ledger is the book for the analytical record.The journal, as a book of source entry, ordinarily has greater weight as legal evidence than the ledger.The unit of classification of data within the journal is the transaction; the unit of classification of data within the ledger is the account.

Ledger

Ledger: Learning Objectives: Define and explain the term ledger. What are the main advantages of ledger? What is the difference between ledger and journal? Explain the method of posting. What are the different methods of preparing a trial balance? Why a trial balance is