1. The journal

2. The Journal is an accounting diary
The Journal is an accounting diary. It is used to make a note of accounting transactions. Postings are made from the journal to the double-entry ledger.
The journal is not part of the double-entry system.

3. The journal can be used to record the following transactions:
Adjustments
Capital introduced
Purchase of fixed assets
Bad debts
Errors.

4. 2 December: purchased a motor van for £6000, paying by cheque.
Journal
Dr Cr
£ £
Motor van
Bank
Being the purchase of a motor van for £6000 on 2 December.