Question

Journal is the book of _______ in which every transaction is recorded before being posted into the ledger.

• A. Primary entry
• B. Secondary entry
• C. Third entry
• D. None of above

Answer 1

The correct option is A Primary entry

Journal is the book of Primary Entry in which every transaction is recorded before being posted into the ledger.

Journal is the book where a business transaction is entered the first time. The process of posting a business transaction in the Journal books is known as journalizing.
The process of transferring an entry from a journal to a ledger is known as posting.