Question

why is journal sub-divided?

Answer 1

in small concern only journal and one ladger may serve the purpose because the number of transactions is very small. but in large business concern the number of transactions are numerous just one journal and one ladger will not to do job.this will cause much inconvenience I.e, if we have only one journal in a scale business it is not passible for one bookkeeper to record all the transactions in time.on other hand it will not be possible for more then one person to use the same journal simultaneously with the result that the acvounting work will fall in arrear.

Answer 2

When the transition in a business is very large it is difficult to 'records all transition in journal so journal is sub divided.