Which of the following statements best explains the relationship between journal and ledger?

A. First recording in journal and then posting to ledger completes the double entry of the transaction

B. The journal is the book of original entry where as the ledger is the book of second entry

C. The journal is the book for analytical record and ledger is the book for chronological record

D. The process of recording, in the journal is called journalising, the process of recording in the ledger is called posting

Answer: Option D