Question 22 of 22
Q.Distinguish between journal and ledger (any 3)
Tamil Nadu DgeTamil Nadu HSC First Year (DGE) Commerce Board 2026Subjective· 3mImportance★★★★★
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Start your 14-day free trial to unlock the full solution →Journal = book of first entry, date-wise, with narration; Ledger = book of final entry, account-wise, no narration and used to find balances.
| Basis | Journal | Ledger |
|---|---|---|
| Stage of entry | Book of original/prime entry — transactions recorded first | Book of final entry — entries posted from the journal |
| Order of recording | Recorded chronologically (date-wise) | Grouped and recorded account-wise |
| Narration | A narration is written for every entry | No narration is written |
| Balancing | Journal is not balanced | Ledger accounts are balanced to know the position of each account |
| … |
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