Question

what you mean by journal ?

Answer 1

Business diary in which all financial data (taken usually from a journal voucher) pertaining to the day to day business transactions of a firm is recorded using double-entry bookkeeping system. Debit and credit changes caused by each transaction in individual ledger-accounts are subsequently entered in (posted to) the firm's general ledger. Depending on the nature of its operations and number of daily transactions, a firm may keep several types of specialized journals such as cash journal (cash book), purchases journal, and sales journal.

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Answer 2

journal is nothing but in bussiness watever the assets, liabilites, capitla ect enter are recorded in journal . journal is in T shapeed. every transaction that enters in bussiness is recoreded in journal book.,later the transaction from journal is posted in ledger. journal is  divided into several subsidery books to classify the entries or transactions . the above  given is journal proforma or formate