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.


  • 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.


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