Difference between Journal and Journalising
Journal
After analysis of a business transaction, it is recorded in a book known as journal (or general journal). General Journal is the first step of accounting.
Th boo kin which transaction are firs of all recorded chronologically together with its short description is called “Journal”. It is also called book of “Original Entry” or “Prime entry” or “Primary Entry” or “Preliminary Entry” or “First Entry”.
Journalising
Journalizing is the second phase of accounting cycle. Recording of a transaction in Journal is called Journalising or Journal Entry