English

Define a Journal. - Commercial Applications

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Question

Define a Journal.

Definition
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Solution

The term ‘journal’ has been derived from the French word ‘Jour’ which means a day. Journal, therefore, means a book of daily record. In other words, journal is that book of accounts in which transactions are originally recorded in a chronological (day-to-day) order.

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Chapter 12: Accounting Records - EXERCISES [Page 150]

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C. B. Gupta Commercial Applications [English] Class 9 ICSE
Chapter 12 Accounting Records
EXERCISES | Q II. 1. | Page 150
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