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AccountingCycle
AccountingCycle Friday, 27 December 2013 Difference between JOURNAL and LEDGER The word ?journal? has been derived from word French?Jour? its means that a day and that is name as journal its means a daily. Transactions are daily recorded in the journal and it is in detail on?DAY BOOK? in this book daily transaction was recorded. It has following features: 1. Transaction is first all of recorded in the general journal and its