The document describes the format and purpose of a journal. A journal is used to record business transactions and is the book of original entry. It contains details of debits and credits including date, account name, amount, and narrative. Transactions are recorded in the journal by date in debit and credit columns. The journal entries are then posted or transferred to individual accounts in the ledger to track balances for each account.

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

4. Date Particulars Lf
Amount
(Dr)
Amount (Cr)
2010 April
2
Postage Dr 50
To Cash A/C
(Being Postage Paid)
50
2010 April 2 : paid postage Rs 50

5. Ledger creation
Date Particulars Amount Date Particulars Amount
Dr Cr
Ledger Account Format
Dr Cr
Rent Account
Date Particulars Amount Date Particulars Amount
2010
June 18
July 1st
To Cash A/c
To balance b/d
1500
_______
1500
_______
1500
2010 June 30 By balance c/d 1500
_________
1500
________
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