State any four points of difference between journal and ledger account.
| Journal | Ledger |
|---|---|
| It is the original book | It is the book of final entry |
| It is the book for chronological order entry | It is the book for analytical record entry |
| It is the book of source entry which has greater legal evidence | It has lesser legal evidence |
| Transaction is the basis of classification of data within the journal | Account is the basis of classification of data within the ledger |