Book of Original or Journal is the book in which all the financial transactions are recorded of any company irrespective of the project. These entries are recorded for the first time in this book. All these transaction records are mostly chronicled in the order of occurrence in the Journal. This data is then made to the Ledger Accounts.
If these transactions are unable to accommodate in the cash book of business records, then these values are documented in Journal Proper. This suggests that Books of Original Entry consists of mainly three essential parts i.e. Cash Books, Subsidiary Books and Journal Proper.