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The major feature of a journal is that it has

The major feature of a journal is that it has
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A Five columns, date, particulars, folio, debit and credit
  • B Three columns, date, particulars, folio and amount
  • C Six columns, date. particulars, folio, amount debit and credit
  • D Four columns, date, particulars, folio and amount
Correct Answer: Option 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.

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