Journal refers to , it is first step in maintaining 
accounts transaction. Generally  we enter all types of 
account i.e purchase a/c, sales a/c, purchase return, sales 
returs, cash a/c, bank a/c etc.

this is a preliminary record of day to day business 
transactions.which is to give affect to two different 
accounts involved in business transaction. 





                                          (NAHEEM)
                                           M.B.A

Journal is a day book where the transactions are first time 
recorded is in the book is called journal.

Journal is nothing but posting of the  business
transactional entries to books of accounts.