Define “journal.” What are its special characters? What are the advantages of a “journal”?

Define “journal.” What are its special characters? What are the advantages of a “journal”? Explain the term, “journalising.” Explain with a simple illustration, the procedure to be followed for making entry in the general rule. What do you mean by the American way of journalising? How accounts are classified under this approach? Explain the debit and credit rules to be applied under this category.

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