Give a specimen of an account.
Dr Capital Account Cr
DateParticulars JFAmt . (Rs). DateParticulars JFAmt(Rs.)20182018Dec 31Balance c/d1,00,000––––––––––Jan 1Cash A/c1,00,000––––––––––1,00,000––––––––––1,00,000––––––––––
What is a journal? Give a specimen of journal showing at least five entries.