The major feature of a journal is that it has

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 is A

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.