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What are journal and ledger books?
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What is journal?
Journal is the book that is used for the original entry of accounting data. It is a regular record of transactions and is placed in a chronological order. It has certain subdivisions that help in keeping the whole thing organised.
What is ledger?
In this accounting book, transactions that are related to individuals or individual company are placed. This being a book of final entry is made by using the journal accounting book.
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Why is it important?
For students who wish to take up the various subdivisions of accountancy should be aware of these branches of accountancy and how they are different from each other. What is important is that there should be an in depth analysis of the whole thing, and thereby one should consult distinction between journal and ledger homework help to get that idea.
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