CAPTAIN Book Keeping – JOURNAL

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The CAPTAIN Book-keeping Journal (typically a 40-page, A4 or F4 size logbook) is a physical record book used to manually log daily financial transactions in chronological order. It serves as the primary “book of original entry” in standard single or double-entry bookkeeping.

Typical Page Columns

A standard CAPTAIN journal page features these specific columns to document every business transaction:

Tarikh (Date): When the transaction occurred.
Butir-butir (Particulars / Description): A brief explanation or name of the account being affected.
Fol (Folio): Page number reference to cross-check with the ledger.
Debit (Debit): The amount of money flowing into an account.
Kredit (Credit): The amount of money flowing out of an account

RM2.60

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