Nsb i'academy TOPIC 3 JOURNAL, LEDGER AND TRIAL BALANCE LEARNING OBJECTIVES At the end of the session, the participants should be able to: 1. 2. 3. 4. 5. Differentiate between a journal and a ledger. The journal records the transactions according to date sequence. The ledger records transactions by classification of all common items into specific "accounts"
Nsb i'academy TOPIC 3 JOURNAL, LEDGER AND TRIAL BALANCE LEARNING OBJECTIVES At the end of the session, the participants should be able to: 1. 2. 3. 4. 5. Differentiate between a journal and a ledger. The journal records the transactions according to date sequence. The ledger records transactions by classification of all common items into specific "accounts"
Nsb i'academy TOPIC 3 JOURNAL, LEDGER AND TRIAL BALANCE LEARNING OBJECTIVES At the end of the session, the participants should be able to: 1. 2. 3. 4. 5. Differentiate between a journal and a ledger. The journal records the transactions according to date sequence. The ledger records transactions by classification of all common items into specific "accounts"