Answer:
Step-by-step explanation:
In practice transaction are not posted to the ledger until they are passed through a subsidiary book known as journal.
The journal is the book of original entry. It is used in sorting out transaction in a convenient form for subsequent posting to the ledger. Journal is divided into several books when transactions are many such as cash journal or cash book, purchases journal, sales journal, return outward journal, return inward journal and the general journal also known as journal proper.