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Journal entry is an entry to the journal. Journal is a record that keeps accounting transactions in chronological order, i.e. as they occur. Ledger is a record that keeps accounting transactions by accounts. Account is a unit to record and summarize accounting transactions.
A journal entry is the logging of a transaction in an accounting journal that shows a company\’s debit and credit balances.
Journal entry is abook in which transaction can be measured in terms of money are recorded in the book of account
It shows you debit and credit
Any type of transaction firstly recorded as joural entries.