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Ledger

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › Ledger

  • This topic has 1 reply, 2 voices, and was last updated 2 years ago by John Moffat.
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  • August 12, 2022 at 7:21 pm #662974
    fizaali
    Participant
    • Topics: 53
    • Replies: 36
    • ☆☆

    Sir, i watched your videos but i cannot understand what entries we should make in general ledger and journal?

    Prime books are actually general ledgers whereas journal is a seperate book used but for what purpose?

    Please explain?

    August 13, 2022 at 8:23 am #663011
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54700
    • ☆☆☆☆☆

    The books of prime entry are the books in which transactions are first recorded.

    The double entries in the ledgers use figures taken from the books of prime entry.

    The journal is used to record any unusual transaction that are not covered by the other books of prime entry such as (for example) the depreciation for the year.

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