in journal the business transaction in recorded
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firstly
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journal is a book of original entery transaction firstly record in this book on the basis of documents in chronological order. it contains 6 column date, particular( name of A/C debited and credited are record in this column), voucher no., larger folio ,amount Dr.& amount Cr.
brief note about transaction record after all transactions called narration, in bracket. A line draw after all transactions.
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