Give 2 limitations for journal entry.

Dear Student,

Limitations of Journal Entries are as follows:
  a) Bulky & Voluminous: Since Journal entries involve recording each & every transaction on a daily basis as & when they occur, the journal book becomes very voluminous which makes it difficult to identify any particular transaction unless the date is known.

b) Lengthy Procedure: Recording any transaction through a journal entry means going thr
ough a long procedure of transferring all of them into ledger accounts , then to Trial balance & then only the statement of Profit & Loss A/c & balance sheet can be prepared. Whereas this is not so in case of maintaining subsidiary books which provides the detailed information in a very simple manner.


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1) Does not record the non monetry items or records only monetry items (eg a dispute between 2 departments of an organisation, though it dies affects sales but is not record) 2) Ignores the qualitative aspect of items
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