What is a journal? Give a specimen of journal showing at least five entries - Bzziii.com

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What is a journal? Give a specimen of journal showing at least five entries.









     In Simple Words journal is a diary you keep of daily events or of your thoughts or a publication dealing with a specific industry or field.Journal book systematically records business transactions based on the source document in a chronological (day-to-day) order.
    so, journal is defined as a book in which all the transactions are recorded as and when they take place. Afterwards, transactions from this book are posted to the respective accounts.

Date  Amount (Rs.)
April 01Started business with cash1,00,000
April 03Open a bank account2,00,000
April 04Purchase goods for cash25,000
April 05Goods sold for cash30,000
April 06Goods sold to A12,000

Books of Mr. A
Journal

DateParticularsL.F.Debit
Amount (Rs.)		Credit
Amount (Rs.)
April 1Cash A/c    Dr. 1,00,000 
      To Capital A/c    1,00,000
 (Being Started business with cash)   
     
April 3Bank A/cDr. 2,00,000 
     To Cash A/c  2,00,000
 (Being Bank account opened with cash)   
     
April 4Purchase A/cDr. 25,000 
     To Cash A/c  30,000
 (Being Goods purchased for cash)   
     
April 5Cash A/cDr. 30,000 
      To Sales A/c  30,000
 (Being Goods sold for cash)   
April 6Cash A/c  Dr.12,000
To Sales A/c12,000
(Being Goods sold to A )



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