what is the formation for a journal....
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journal is derived from French word" jour" which means a a long book ,a copy ,a diary,a register or we can say it is derived from French word "journ" which means a day and "Al" means book (daybook). The first recording of transaction is done in journal so called as book of original entries or prime book
Explanation:
specimen or format of journal
date | particulars. | L.F | debit. |Credit
L.F stands for ledger folio
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