Journal

A journal is defined as the book of original entry. that can be used for future reconciling and transfer to other official accounting records such as the general ledger. Manual systems usually had a variety of journals such as a sales journal, purchases journal, cash receipts journal, cash disbursements journal, and a general journal.

Journal

Journal: Learning Objectives: Define and explain journal. What are characteristics of journal? What are its advantages and how a journal is prepared? Definition and Explanation: The word “journal” has been derived from the French word “jour”. Jour means day. So journal means daily. Transactions