What are the Differences between Journal and Ledger?



  • Is the book of prime entry.
  • As soon as transaction originates it is recorded in journal.
  • Transactions are recorded in order of occurrence.
  • Narration is written for each entry.
  • Ledger folio is written.
Amazon.com : Wilson Jones S300 Line Accounting Journal, Single ...

Image Source: ecx.images-amazon.com/images/I/61ZgewPGciL._SL1300_.jpg


  • Is the book of final entry.
  • Transactions are posted in the ledger after the same have been recorded in the journal.
  • Transactions are classified according to the nature and are grouped in the concerned accounts.
  • Narration is not required.
  • Folio of the journal or sub-journal is written.


Kata Mutiara Kata Kata Mutiara Kata Kata Lucu Kata Mutiara Makanan Sehat Resep Masakan Kata Motivasi obat perangsang wanita