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Accountancy - Distinction between journal and ledger | 11th Accountancy : Chapter 4 : Ledger

Chapter: 11th Accountancy : Chapter 4 : Ledger

Distinction between journal and ledger

Following are the differences between journal and ledger:

Distinction between journal and ledger

Following are the differences between journal and ledger:






Journal - Recording : As and when transactions take place entries are made in journal.

Ledger - Recording : In ledger, entries may be posted either on the same day or at the end of a specified period such as weekly or fortnightly especially when subsidiary books are maintained.


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11th Accountancy : Chapter 4 : Ledger : Distinction between journal and ledger | Accountancy


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