Business Studies J.S.S 1 Third Term



Performance Objectives

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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