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Home » Finance Faqs » What Is The Difference Between JOURNAL ENTRY & LEDGER

What Is The Difference Between JOURNAL ENTRY & LEDGER

HTML clipboardA journal is also called as a book of prime entry.
 transactions occured are first entered in this book to show
 which accounts should be debited and which should be credited.
 
 on the basis of entries made in the journal, accounts are
 prepared, the book which contains the accounts is called a
 ledger. transactions entered in the journal are classified
 according to their nature and posted in their respective
 accounts in ledger. it is also called as book of final entry.



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