Journal
A Journal is a day book kept in the business where in the complete history of transactions of accounting nature including debit and credit aspect is shown.
1. Commission paid
By, Commission a/c Dr. Nominal
To, Cash a/c Real
[ Being paid commission]
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2. Furniture sold
By, Cash a/c Dr Real
To, Furniture Real
[Being furniture sold in cash]
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3. Received Cash from Anil
By, Cash a/c Dr Real
To, Anil a/c Personal
[ Being cash received from Anil]
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4. Drawing by Sanju
By, Drawing a/c Dr Personal
To, cash a/c Real
[Being withdrawn by sanju]
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5. Took a Bank Loan
By, Cash a/c Dr Real
To, Bank Loan a/c Personal
[ Being take a bank loan ]
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