The journal is a book of prime entry. Meaning, whatever has taken place inside every transaction (whoever attended, the minutes of the discussion, etc.) should be written down in the journal. The journal is where transactions are recorded after these transactions happen. The transactions that happened must be recorded in the journal in a chronological order, or in the proper order as the event took place. There should be a brief description of each event in the entry. The journal is also where the ledger folio is written. If there is other information related to the event, as long as there is no evidence, then it cannot be jotted down in the journal. The final account must not be written as preparation on the journal. The journal must not have any erasures or mistakes. The way debit and credit accounts are written in the journal must be in adjacent columns. These days, with all the technologies, especially the computer, receipts, sales, and purchases may not be recorded in the journal anymore.
In all parts of Igbo land, when death occurs, many steps (procedures) are taken by various categories of people - usually sons, daughters, relations, husbands, in-laws etc from the point of death up to the time of funeral.