Question

in which of the following books transaction are first time recorded
Ledger
Journal
Trial balance

Answer 1

Journal is the correct answer ...

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Answer 2

Answer:

Journal.

Explanation:

A journal is a book in which an accounting transaction is written in accounting terms. Journal is called as 'Book of original entry or Book of primary entry' as all the transactions pertaining to a business are first entered in this book.

In Journal transactions are entered in the chronological order i.e. in the sequence in which they occur.

The process of recording the transaction in the Journal is called "Journalizing" and the entry made in the journal is called as "Journal entry.

book of secondary entry is known as ledger.