Journal

Subject: Accountancy

Overview

Coming Soon
Things to remember
  • Journal is the first book to keep a systematic record of all the business transactions.
  • The record of the transactions made in the journal is called journal entry. 
  • Journalizing is the act is passing journal entry. 
  • The system record of a transaction in the journal book is called journal entry, the process of passing journal entry is called journalism.

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