Journal is the book of original entry because every
transation is first written in the journal and which it is
posted to the ledger at any convinent time.
journal is a primary book of recording the day to day
transactions . generally it is just go on entering the
transaction as soon as events takes place
Ledger is a systematic manner of Segregating transactions
and entering the transactions i.e
1) Purchase of Goods---Purchase A/c
2) Sale of goods-------Sales A/c
3) Purchase Return means--Purchase return
4) cash/bank --------contra a/c etc.....
plz rectify