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Journal is a book of:

This question was previously asked in
UP TGT Commerce 2019 Official Paper
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  1. First entry
  2. Original entry
  3. Datewise entry
  4. All of the above

Answer (Detailed Solution Below)

Option 4 : All of the above
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Detailed Solution

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The correct answer is All of the above

Key Points

  • The term "journal" or "book of original entry" refers to the entire set of transactions that are initially recorded in the books.
  • Journal is the original entry book where all company transactions are entered in chronological order after adhering to the debit and credit regulations.
  • A journal is also called book of first entry, original entry or datewise entry.

Format of Journal:

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