what is the difference between a journal entry and general ledger
1 The Journal is a subsidiary book, whereas Ledger is a principal book. 2  The Journal is known as the book of initial entry, but Ledger is a book of final entry.  In the journal the transactions are recorded sequentially.
A general journal is the original book of entry, which means that it is the first place you record transactions. When computers and software were not common, the general journal was a big register. Each page had columns for serial number, date, particulars and debit and credit records.
A general ledger is a book or file that bookkeepers use to record all relevant accounts. The general ledger tracks five prominent accounting items: assets, liabilities, ownerâs capital, revenues and expenses.