Journal preparation
Agricultural Science JSS 3 Second Term
WEEK 7
Journal preparation
Performance Objectives
1. Identify source documents.
2. Prepare journal from source documents.
Content
A journal is used for classifying the daily transactions before they are posted into the main book of accounts. In other words, it is a book of first entry used for recording business transactions.
A journal is also called a subsidiary book, book of entry, original entry, prime entry or a daybook. Journals are used to know the total sales and purchases, keep track of the people who owed money and to make first entry transactions.
Types of Journal
There are six types of.... View More
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- Definition of farm records and uses of farm records
- Types and uses of different farm records I
- Types and uses of farm records II
- Computer aided farm records and its benefits
- Definition of book keeping and examples of book kept for accounts
- Agricultural Science JSS3 Second Term Mid-Term Assessment
- Test
- Source documents for journals
- Journal preparation
- Meaning of stock exchange and people involved in stock exchange
- Primary roles of those involved in stock exchange
- Importance of stock exchange in agriculture
- Agricultural Science JSS3 Second Term Final Assessment
- Test
- Chapters 12
- Category JSS3
- Author ClassNotes Edu
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