Journals or day books and ledger are the most important books of the accounting entry systems. Following are the relationship between the ledger and the journals:-

  1. Journals are the primary books of the entry and the ledger is the book of second entry.
  2. The entries relating to various accounts are recorded in journals date wise while the entries relating to particulars accounts are summarized in to ledger.
  3. The Vouchers are basic source for entries in journals while the journals are basic source for entries in ledger.
  4. The unit of classification in journal is the transaction while the unit of classification in ledger is account.
  5. The process of recording into journals is called journalizing while the process of recording the transactions into ledger is called posting.