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Journal is a book of prime entry while Ledger is an accounting book of final entry where transactions are listed in separate accounts.
1. Journal is the primary book of account Ledger is the secondry books of accounts
2. TB can be prepared using the Journal Balance sheet can will be prepared by Ledger.
3. Entries wil be posetd in Journal transaction will be reflected in Ledgers.
journal- considered the initial entry of business transactions, ledger- record for balancesheet and income statement transactions
1. Journal is a book of accounting where daily records of business transactions are first recorded in a chronological order i.e. in the order of dates.
2. A ledger is an accounting book in which all similar transactions related to a particular person or thing are maintained in a summarized form.
Journal is a book where we passed journal entry of some adjustment , exps netyr etx
Ledger is keeping shows account balances and transacation.
