Bookkeeping Notes Form Two, Free Note Bookkeeping Form Two, Download Form Two Notes
Journal is French word meaning “Daily Record”.
It is used to record transactions at first before the businessman forget the exact
details to post into respective ledger.
Journal sometimes maybe called Books of prime entry or subsidiary books or books of
original entry where entries are made prior to their posting to the respective ledger.
TYPES OF JOURNAL
Types of books of prime entry are as follows;
(i) Purchases journal/Day book.
(ii) Purchases return journal.
(iii) Sales Journal.
(iv) Sales return journal.
(v) Cash Book.
(vi) Journal proper.
Types of ledger:
There are main three kinds/types of ledger where entries/transactions are posted
from the books of prime entries such as;
(a) Purchases ledger.
(b) Sales ledger.
(c) General ledger.
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