JOURNAL PROPER
Hey Guys, wats happening with y'all. Hows the
week going, have fun and be positive. I know sometimes it is very difficult to
be but if it helps remember that God loves you very much and his son shed his
blood publicly to make sure you are free and happy- so don't let the enemy win,
when you are unhappy and negative he is winning. If not for yourself at least
to make sure he is not happy concerning you, stay positive cos whenever you are
positive he is like a mad man roaming about in anger. So upset the enemy today,
lolz. Halleluya- Jesus is indeed Lord forever more. Okay enough of that, let's
get straight to work.
The Journal
is a book of Prime entries into which Transactions are entered on a daily
basis. In other words, It is a day to day book of all Business Transactions,
where both aspects of Transactions are recorded in a chronological order and
classified as debit and credit before they are posted to the ledger. The
Journal has columns for Date, Particulars, Folio, Debit and Credit. The Entries
are recorded along with an explanation of each showing the nature of the
Transaction. This is referred to as Narration.
The Journal
shows:
i. The Date
ii. Account to be debited
