Question

In a manual bookkeeping system, transactions are first recorded in a

Answer 1

Journal( the book of original entry)

Answer 2

Journal Entry  is the correct of this question.

Explanation:

• In manual accounting or accounting systems, banking transactions are first documented in a paper. This is the word paper application.

• The journal entries occur in the document in the sequence of the date and are recorded in General Ledger to the correct accounts.

• Computerized accounting systems can immediately record most company payments in wallpaper accounts directly after the program prepares sales invoices, issues checks to creditors, processes customer receipts, etc. Therefore, we're not going to write journal entries on most company transactions.

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