Business Studies J.S.S 1 Third Term
The student should be able to:
1. Explain the meaning of journal.
2. Draw the correct form of a journal.
3. List the different types of journal.
4. Use source documents for preparation of an appropriate book of original entry.
Meaning of Journal
A journal is a document which contains the daily records of business transactions. Each record in a journal is called an entry. The journal is called a book of original entry because its entries are transferred to a second book.
Types of Journal.... View More
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