Which document records daily transactions in chronological order in French accounting
Which document records daily transactions in chronological order in French accounting?
A. Grand Livre
B. Journal
C. Bilan
D. Compte de Résultat
Answer: B
Explanation: The Journal (Journal Général) is the primary book of entry in French accounting. It records all daily transactions in chronological order, including the date, description of the transaction, and the accounts debited and credited. The Grand Livre (General Ledger) then posts transactions from the Journal to individual accounts.
