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| Publisher | Universal Learning Aid |
| Video Duration | 10 Mins 24 Secs |
| Author: | Let's Tute |
| Available | Available in all digital devices |
Journal is a record that keeps accounting transactions in chronological order, i.e. as they occur. This is continued session of How to pass journal entry. This video tutorial focuses on important journal entries which are frequently asked in examinations like
1. Trade discount & Cash Discount
2. Goods distributed as free samples
3. Insolvency
4. Bad debts/Losses
5. Dishonour of Cheque.
It covers all the entries with reasons as to why to debit or credit the accounts for these basic transactions. This video is a great way for beginners to gain accounting knowledge.
