All the way from Canada, a brand new accounting student, wanted to know: what a journal is, what a ledger is, and what a trial balance is ... with some easy example. I visit ur web site more and more, but I am unable to find out I set up a page to answer this question since it struck me as a good and general set of questions to ask. Take a look at http://www.duncanwil.co.uk/primebooks.html. DW