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.