A general journal is: Multiple Choice A complete record of all transactions in chronological order from which transaction amounts are posted to the ledger accounts. Not necessary in electronic accounting systems. A ledger in which amounts are posted from a balance column account. A book of final entry because financial statements are prepared from it.

A complete record of all transactions in chronological order from which transaction amounts are posted to the ledger accounts

Explanation:

A general journal is an accounting record wherein business transactions are recorded and summarized chronologically as per the date, following the double entry system.

An entry is recorded with debiting an account and crediting other account with debits equaling credits with appropriate brief description in the form of narration.

General journal is divided into two columns of debit and credit including a third small column for posting ledger folio no apart from a columns for recording date and particulars.

It is also referred to as the book of original entries as whenever a transaction takes place, it is first recorded in general journal from where it is subsequently posted to ledger accounts.

Examples of transactions that would be recorded in a general journal would be, asset sale, depreciation, adjusting entries, bad debts, etc .

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