If it were not too cumbersome, a complete double-entry system could be carried out by the use of the Ledger, without the aid of subsidiary books.
To obviate the difficulty of making original entries in the Ledger, the Journal is called into use, and a correct system of accounts can be kept by the use of these two books.
The Journal is the means of gathering together facts in a convenient form, ready for transference (or posting into the Ledger.
The ledger. There are two rules which must be adhered to (1) Debit the Receiver and Credit the Giver.
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Publisher - Forgotten Books
Language - English
Author(s) - G. W. Wheeler
Published Date - August 30 2019
ISBN - 9780266215387
Dimesions - 22.9 x 15.2 x 0.6 cm
Page Count - 58
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