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Journal in Accounting kya hota hai? | Journal Book Explained | Debit Credit System #shorts
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28 December 2025
Journal Accounting ka sabse important part hota hai jahan har transaction sabse pehle record hota hai. Is video me aap samjhenge: Journal kya hota hai? Journal ko Book of Original Entry kyun kehte hain? Debit-Credit kaise likhte hain?
Example: Cash A/c Dr. – To Ram A/c
Ye video students, commerce learners, 11th–12th class, B.Com aur CA Foundation ke liye bahut helpful hai.
📌 Topics Covered:
✔ Journal Meaning
✔ Book of Original Entry
✔ Debit–Credit System
✔ Example Entry
✔ Basis of Ledger
👉 Accounting ko easy tarike se seekhne ke liye channel ko subscribe karein!
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very nice