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Accountants for Business
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Shipleys Tax | Accountants for Doctors
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IT Contractor Accountants | Accounts for IT Contractors
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Simple Accounts
Thursday, March 29, 2012. All the business transactions are to be recorded in the journal in the form of debit and credit. This is the second stage in accounting cycle. A Journal is a book in which transactions are recorded in the order in which they occur i.e. chronological order. A journal is called a book. The process of recording a transaction in journal is called ‘journalizing’. The entry made in the journal is called journal entry. Format of a Journal. 4 Debit Amount Column. 5 Credit Amount Column.
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Accountancy
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