This lecture elaborate the term Journal and its entries in simple and easy way, so that one can understand what is journal entries and how to pass it in the books of accounts. Journal is a book in which daily transactions of business recorded in the form of entries.
This lecture also explain the format and every columns information in detail of journal.

KEYWORDS:
1. CHRONOLOGICAL- Sequence.
2. OCCURRENCE- Incidents,events
3. ACCURACY- Correct.
4.ERROR FREE- Less mistakes or without mistakes.