Answer / sonali

Journal is a process of recording day to day business
transactions in a systamatic manner in the books of
accounts.

Answer / sk arun kumar

Journal is a systematic recording of business transactions
in a chronological and understandable manner in a book
called journal proper on a daily basis, it is called as journal.

Answer / harendra pal

journal record all business entry day to day.

Answer / surendra

it is the book where the transactions are first posted

Answer / shaik nizamuddin

Journal this term derive from "journ" is called a day book
it is starting point of accounting cycle where the entry are
written in first time a business a daily transactions in a
understandable manner .

Format of a General Journal Entry
Date Accounts Debit Credit
mm/dd account to be debited xxxx.xx
account to be credited xxxx.xx

Answer / r.senthil kumar

Jounarl is nothing but it is a non monitary transaction
and it will be helpful for colse the ledger in right
accounting system.

for example Commission payable to Mr.A Rs.5000

Answer Commission payable A/c Dr Rs.5000/-

To Mr.A A/c Rs.5000/-

Here commission is outstanding but particular expenses is
closed in correct ledger

Answer / ss

its a day book.

Answer / surendra

it is the book of first entey

Answer / jayakar

journal is a data of status containing regular transactions
which gives clar information.

Answer / shaik.sikander pasha

journal entries is a book of account where all business
transaction ill recorded in jounal entries

for example; paid salaries are electrical bills

so entries is

salaries a/c dr (It comes under nominal
a/c)
to cash cr

electrical bill a/c dr
to cash cr """"""""""""

we hav to enter like dis it is call journal entries

And its is easy to enter into ledger a/c to find the
amount of the customer statisfied

Hai i am mathi Preparing for bsrb clerical examinations.If anybody had that please mail me at mathiy@rediffmail.com

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