A book or record where specific types of transactions are logged before being integrated into the double-entry bookkeeping system. Common examples include the day book, cash book, and journal.
A journal is a book of prime entry used in accounting to record transfers from one account to another. These entries are not recorded in other primary entry books like the sales day book or the cash book.
POST in accounting refers to transferring accounting entries from a journal of original entry into a ledger book in chronological order. Banks traditionally posted checking account deposits and withdrawals in a ledger and summarized these transactions on a monthly bank statement. Nowadays, such operations are computerized.
