Journal

📓Journal Kya Hai?

Journal "Book of Original Entry" kehlata hai — kisi bhi transaction di sabse pehli entry Journal wich hi hundi hai, tareek-wise (chronological order).

📋Journal Format

Date	Particulars	L.F.	Debit (₹)	Credit (₹)
01-04-2026	Cash A/c  Dr.    To Fees A/c (Being fees received in cash)		15,000	15,000

Har entry de naal ek chhota "Narration" likhna zaroori hai jo transaction nu explain karda hai.

🔢3-Step Method — Har Entry Karan Da Tareeka

1. Pehle pucho — is transaction wich kaunse 2 accounts involve hain?
2. Har account da type pehchano — Personal / Real / Nominal.
3. Golden Rule lagao aur Debit-Credit decide karo.