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The book in which transactions are recorded for the first time is known as Journal or Book of original entry. All the business transactions may be recorded in the Journal in the order of occurrence i.e., in the chronological order and posting can be made to Ledger Accounts therefrom. In practice business transactions are accommodated in the cash book and subsidiary books. If the transaction does not find a place here it is recorded in the Journal Proper. As such Books of original entry consist of Cash book, Subsidiary books and Journal proper.