CBSE Class 11-commerce Answered
Ram to sales account
Asked by himanshu2002tejas | 16 Apr, 2020, 11:16: PM
Expert Answer
A Journal is a chronological record of financial transactions of a business. It is a book of original entry which records all the details of transactions from various source documents. It records both the aspects of a transaction i.e., debit and credit using Double Entry System of Book Keeping. It gives complete details of a transaction in one entry. It forms the base for recording or transferring the journalised transactions to the individual accounts known as Ledger Accounts.
Since, all the transactions are recorded for the first time in a Journal, it is correctly known as a Book of Original Entry.
Complete solutions along with the detailed workings for all questions on Journal Entries are provided on our website under Text Book Solutions
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