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The word journal has been derived from the French word "Jour" Jour means day. So, journal means daily. Transactions are recorded daily in journal and hence it has named so. As soon as a transaction takes place its debit and credit aspects are analyse and first of all recorded chronologically (in the order of their occurrence) in a book together with its short description. This book is known as journal. Thus we see that the most important function of journal is to show the relationship between the two accounts connected with a transaction. This facilitates writing of ledger. Since transactions are first of all recorded in journal, so it is called book of original entry or prime entry or primary entry or preliminary entry, or first entry.

Farhad Rana

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Q: Why journal is called book of original entry?
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What is book of original entry?

"Journal" is called as book of original entry because at the occurance of any business transaction, entry is first of all recorded in journal.


Why is ledger called a book of final entry?

Because it is prepared from the journal which is the book of "original entry".


Why is a journal sometimes called original entry?

Because as soon as any business transaction occurred first of all it is recorded in journal and after that it is summarized in different ledgers that's is why it is called book of original entry.


What is another name for the general journal in accounting?

the information is entered in the general journal, which is called the book of original entry.


What is meant by journal vouchers and brief discussion?

A journal is a book in which transactions are recorded in the order in which they occur i.e chronological order journal is called a book of prime entry or original entry because all the book transactions are recrded in this book the proceess recording transactions in joural is called journalizing.


Why journal is called a book of original entry?

Journal entry is called because it is the first place where any business transaction is recorded and which provide the basis for all other financial statements creation and books of accounts preparation.


What is the Types of original book of entry?

1.cash book 2. bank book 3.general journal


What are examples of books of original entry?

Examples of books of original entry are the sales day book, the purchases day book, the sales returns book, the purchases day book, the journal, and the cash book. These are books used in accounting.


Types of books of original entry?

cash book, petty cash book, returns inwards journal, returns outwards journal, yes


Why is a journal called the bank of original entity?

book not bank


What is a journal book?

Data entry book


What is journal book?

Data entry book