इस jounal is बुक ऑफ सेकेंडरी एंट्री
Answers
Explanation:
Transactions are recorded daily in journal and hence it is named so. As soon as a transaction takes place its debit and credit aspects are analyzed and first of all recorded chronologically in a book together with its short description. This book is known as journal. The most important function of journal is to show the relationship between two accounts connected with a transaction. Since transactions are first of all recorded in journal, it is called book of original entry or prime entry .
A journal is a book of original or prime entry and not a book of secondary entry. All the business transactions are first recorded in the journal, and then postings are made in the respective ledger accounts, i.e. secondary books. Thus, a journal is a book of original entry.