This is the basic book of original entry. All transactions are recorded in chronological order as and when they take place. The recording of transactions in the journal is called journalizing.


A journal provides a chronological record of all the transactions with details of the accounts debited and credited and the amount of each transaction. A separate entry has to be recorded for each transaction and it has to be analyzed to deter mine which accounts to be debited and which account is to be credited.

THE FORMAT OF Date Particulars JOURNAL LF Debit(Rs.)


1. In the date column, the date of the transaction is entered. 2. The account to be debited is written first in the particulars’ column with the amount to be debited in the amount (Debit) column. The account to be credited as written second in the particulars column with the amount to be credited in the amount (Credit) column. 3. After each entry ,a brief explanation of each transaction called “Narration” is given in the particulars’ column.

DATE 1 3 4 5 7 PARTICULARS Commenced business with cash Purchased goods on credit from Gopal Purchased goods for cash AMOUNT(Rs) 50000 30000 5000

Paid Shyam in advance for goods 3000 ordered Purchased furniture for office use 3000 in cash

Date 1 3 4 5 7 Particulars Cash a/c Dr To capital a/c Purchases a/c Dr To Gopals a/c Purchases a/c Dr To cash a/c Shyam’s a/c Dr To cash a/c Furniture a/c Dr To cash a/c LF Am(Rs) 50000 50000 30000 30000 5000 5000 3000 3000 3000 3000 Am(Rs)

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