Journals are referred to as books of original entry.Tthe general ledger is a book of accounts
...
general journal in which to record nonroutine transactions,
More from Most popular Q&A from 2010"Accounts (such as Cash, Accounts Receivable, Equipment, Accumulated Depreciation, Accounts Payable, Sales, Telephone Expense, etc.) are contained in the general ledger." What is the difference between a general ledger and a general journal? | AccountingCoach.com Q&A
