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journal and Ledger
1. Journal
Journal is the daily record of business transactions. Journal is the book of original entry
Date Particulars Lf
Amount
(Dr)
Amount
(Cr)
year Name of the Account to be Debited XXXX
Month Date
To name of Account to be credited
(Narration)
XXXX
Format
2. Ex 1: Rent paid Rs : 1500
Date Particulars Lf Amount (Dr) Amount (Cr)
2010 Rent Dr 1500
JUNE 18
To Cash A/C
(Being Rent Paid)
1500
3. Ex: 2
2010
April 1, paid salaries Rs 3000
1 Paid electricity bill Rs 250
2 paid postage Rs 50
Date Particulars Lf
Amount
(Dr)
Amount
(Cr)
2010 Salaries Dr 3000
April 1
Electricity Bill Dr 250
To Cash A/C
(Being salaries and electricity bill Paid)
3250