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JOURNALS
CONTENT- Meaning of Journal
- Format of a Journal
- Types of Journal
- Purchase Day Book or Purchases Journal
- Sales Journal
- Returns Outward Day Book and Returns Inward Day Book
Meaning of Journal
A journal is a document which contains the daily records of business transactions. Each record in a journal is called an entry. The journal is called a book of original entry because its entries are transferred to a second book.Format of a Journal
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ClassHall Instructor
Halima Ahmadu
Maryam
Abdul tawwab
Honour Daniel
Wilfred Bassey