The standard format of journal does not include which of the following?

Correct answer: A. Assets column

  • A. Assets column
  • B. Date column
  • C. Description column
  • D. Amount column

Explanation

A standard journal normally contains date, particulars or description, ledger folio, and debit and credit amounts. An assets column is not a standard journal column; asset details are recorded through the relevant account.

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Accounting principles explain the rules used to record, classify and report business transactions. Coverage includes the accounting equation, double-entry system, accrual and cash bases, matching and prudence concepts, consistency, going concern, business entity, and the difference between capital and revenue items.

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