ledgers

A sales day book is just a list of sales. Form that postings are made to the receivables ledger (sales ledger) and the general ledger (nominal ledger). Similarly the purchases day book lists purchase invoices for later posting. Nominal ledger = general ledger. Hare accounts such as rent, wages, depreciation, sales, purchases, interest etc are kept. Also contains the receivables and payables control accounts. Never heard of a journal ledger. The journal is a book where journals are set out to initiate postings that do not start with cash transactions, sales day book or purchases day book. For example, to account for depreciation you need to Dr depreciation expense Cr depreciation provision. This adjustment is listed in the journal together with an explanation. From there the entries are posted to the general ledger.

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