Question

Format of journal and ledger

Answer 1

Answer:

Format Journal:

The essential elements of the journal entry format are as follows: A header line may include a journal entry number and entry date. The number is used to index the journal entry, so that it can be properly stored and retrieved from storage.

Format Ledger:

The ledger account is prepared in T format. It is divided into two parts. Left side is debit side and right side is credit side. Each side contains four columns. The name or title of the account is placed at the top middle and the details are entered in the ledger.

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