What is the difference between JOURNAL ENTRY & LEDGER?

A [ourna| |s a|so ca||ed as a book of pr|me entry

transact|ons occurred are f|rst entered |n th|s book to show
wh|ch accounts shou|d be deb|ted and wh|ch shou|d be cred|ted

on the bas|s of entr|es made |n the [ourna| accounts are
prepared the book wh|ch conta|ns the accounts |s ca||ed a
|edger transact|ons entered |n the [ourna| are c|ass|f|ed
accord|ng to the|r nature and posted |n the|r respect|ve
accounts |n |edger |t |s a|so ca||ed as book of f|na| entry
[ourna| |s the book of or|g|na| entry where the transact|on nare recorded for the f|rst t|me

|edger |s the k|ng of books of accounts where accounts are ma|nta|ned |t b|s a|so known as book of
f|na| entry

1r|a| 8a|ance
It |s statement of ba|ances of a|| the accounts |n the |edger prepared to prove the ar|thmet|ca|
accuracy of the books of accounts
A tr|a| 8a|ance |s a ||st of Deb|t and Cred|t or a ||st of Deb|t Cred|t 8a|ance of a|| the |edger accounts
prepared on any part|cu|ar date