#fyjc

fyjc book keeping accountancy

eeping. 1. Journal Entries The primary record of transactions. Follow the format: Date, Particulars, Debit, Credit. Example: ``` Jan 5, 2024 Purchased furniture for cash Furniture A/c Dr. 10,000 To Cash A/c 10,000 ``` 2. Ledger Accounts Summarize all transactions of a particular acc