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Journal has got the following advantages:

1. Reducing the chances of error. The double effect of every transaction is recorded in the same journal entry at the same place. It becomes easier to check and compare it. In case, direct posting is made, there is possibility of omission, posting at the wrong side and writing wrong amount in the two accounts.

2. Permanent Record. The Journal has permanent record. It lies date-wise record of every transaction and can be used for auditing, whenever required.

3. Narration. Journal entries bear narration, which provides complete information about the transaction. It enables us to understand the entry.

4. Convenient distribution of work. Division of Journal-into subsidiary books helps the administration in the distribution of work among employees.

5. Location of errors. Errors can be easily located through journal.