is entries of journal is same value to ledger

Hi Ziyad,

The basic difference between journal and ledger lies in the fact journal is regarded as books of original entry where the transaction is recorded for very first time. However, ledger is regarded as books of final entry. Once a transaction is recorded in journal, then the same is transferred to respective ledger accounts. And yes the value of transaction would remain the same. It is mere posting of transaction from the journal in the respective ledger account, e.g. Furniture A/c, Cash A/c, Building A/c, etc. 

This would be very clear when we will study this concept in the class otherwise you can refer our study material provided at to have a better understanding. We would be covering the topic of ledgers in Wednesday's class (on June 01, 2016).

Link for Ledgers Topic:

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