Journals as part of the original or prime book of entry plays the following roles:
|The journal are used as a book of prime entry for:
In bookkeeping, the journals are also used to record ANY other transactions for which there is no other book of prime entry.
- GCE “O” Level Principles Of Accounts ( Singapore )
- Revision Notes On Incomplete records
- Content Page on Bookkeeping topics namely TYPES OF PRIME BOOKS OF ENTRY OR BOOKS OF ORIGINAL ENTRY
- Total Debtor Accounts Versus Individual Ledgers
- Internal Control Checklist/Questionaires/Assessment On Fixed Assets