Write down the advantages of journal?

The main advantage of the use of the journal are : Journal reduces the possibility of error. The possibility of errors is reduced as the amounts to be debited and credited are written side by side and the two can be compared to see that they are equal. Journal provides an explanation of the transaction along with the entry in the journal, a complete explanation is written so that later it would be possible to understand the entry properly. Journal provides a chronological record of all transactions. Transactions are entered in the journal in the chronological order, hence, the order in which they occur enters the record permanently.