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what is the meaning of Journal Ledger?

Answer Posted / manas basu

Any financial matter occured in business at first entered
in the book named journal . In this written one part has
debit and other has credit and date wise cronologically.
since it first entered so it is also called 'original books
of entry' .

Then clarify debit and credit is written in proper accounts.
It is called Ledger.

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