☛ The journal is the book of first entry whereas the ledger is the book of second entry.

☛ The journal as a book of source entry ordinarily has greater weight as legal evidence than the ledger.

☛ The journal is the book for chronological record whereas the ledger is the book for analytical record.

☛ The unit of classification of data within the journal is the transaction; in the ledger the unit of classification of data within the ledger is the account.

☛ The process of recording in the journal is called journalizing, the process of recording in the ledger is called posting.