Answer / baby

journal is a daily written record of (usually personal)
experiences and observations

ledger is a record in which commercial accounts are
recorded.

Answer / vasavijay

journal is derived from the french word.jour which means a
day. journal therefore means a daily record of bussiness
transactions. journal is a book of original entry. because
transactions is first return in the journal from which it
is posted to the ledger at any convenient time.
a summarised record of all the transactions
relating to a particular person an asset and expensesand
income is known as account. all the a/cs are kept and book
known as ledger. a group of of a/cs is knoun as ledger.

Answer / pavan kumar

journal is nothing but day book in which all the day to day
transactions are recorded in cronological order.

ledger is the secondary and final book in which all the
transactions which are recorded in journal are posted in it.

Answer / malay sarkar

Journal: Journal is the book where company recorded daily transaction.

Ladger: A Company usually maintains a book where they enlist the group of account that is known as Ladger.

Answer / satabdi roy

Journal is a subsidiary book which provides chronological
records
&
Ledger is a main book which provides analytical records.

Answer / anuj dangi

Journal is the first step in accounting process. It is the original book of entry in which day to day transactions are written on the basis of date. The process pf recording transactions in Journal is called "Entry".

Ledger is the second step in accounting process. It is secondary book of account as the transactions are recorded afterwards in the ledger. In ledger, transactions are recorded head wise. The process of recording transactions in Ledger is called "Posting".

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