Journal Entry
It is a business transaction recorded by following the rules of Double Entry System defined by Accountancy. Journal Entries are in the Journal Book in the chronological order.
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Format of Journal Book
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Date |
Particulars |
L.F |
Amount |
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|
Dr. |
Cr. |
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2023 |
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 |
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17-Oct |
Y a/c Dr |
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5000 |
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         To X a/c |
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5000 |
|
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(being x given rs. 5000 to y) |
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