Journal: Transactions are first entered in this book to show which account should be debited, and which should be credited. Journal is also called primary book, as it is a book of first entry. Transactions are recorded in it in chronological order.
Journal: Transactions are first entered in this book to show which account should be debited, and which should be credited. Journal is also called primary book, as it is a book of first entry. Transactions are recorded in it in chronological order.
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