A journal is also called as a book of prime entry.
transactions occured are first entered in this book to show
which accounts should be debited and which should be credited.

on the basis of entries made in the journal, accounts are
prepared, the book which contains the accounts is called a
ledger. transactions entered in the journal are classified
according to their nature and posted in their respective
accounts in ledger. it is also called as book of final entry. Source: CoolInterview.com

A journal is also called as a book of prime entry.
transactions occured are first entered in this book to show
which accounts should be debited and which should be credited.

on the basis of entries made in the journal, accounts are
prepared, the book which contains the accounts is called a
ledger. transactions entered in the journal are classified
according to their nature and posted in their respective
accounts in ledger. it is also called as book of final entry.


Source: CoolInterview.com

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