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Ch - 3 Journal Entries part 2 - Tally ERP 9

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Ch - 3 Journal Entries part 2

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Meaning of a Journal: A Journal is the primary book of accounts in which 
transactions are first recorded in a chronological order, i.e., as they are 
entered into. Transactions are recorded in the Journal book from the 
accounting voucher that is prepared on the basis of source documents, i.e., 
cash memo, invoices, purchase bills, etc.)