The major feature of a journal is that it has
-
five columns, date, particulars, folio, debit and credit
- three columns, date, particulars, folio and amount
- Six columns, date. particulars, folio, amount debit and credit
- four columns, date, particulars, folio and amount
The correct answer is: A
Explanation
A typical journal entry usually has four columns: the date of the transaction, the particulars, and columns for the debits and credits.
Sometimes, the folio column can be included, but is it not a compulsory requirement.