Question

what is journal entry????
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Answer 1

Explanation:

A journal entry is the act of keeping or making records of any transactions either economic or non-economic. Transactions are listed in an accounting journal that shows a company's debit and credit balances. The journal entry can consist of several recordings, each of which is either a debit or a credit.

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Answer 2

Journal means daily records.

In this, transactions are recorded in order of their occurrence, i.e., in chronological order from the source document.

Specimen of journal showing at least five entries :-

• Date− Date of transaction is recorded in the order of their occurrence.

• Particulars− Details of business transactions like, name of the parties involved and the name of related accounts, are recorded.

• L.F.− Page number of ledger account when entry is posted.

• Debit Amount− Amount of debit account is written.

• Credit Amount− Amount of credit account is written

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