Journal entries promote accuracy. Through the use of journals an organization can maintain accuracy through recording the initial transaction fast as required then later taking their time when entering the data into the ledger. The organization, therefore, move data to the ledger without making any mistakes. Direct entry into the ledger can result in mistakes which may lead to significant financial errors. The general journal also provides a chronological order of the transactions ensuring that the ledger this order is passed on later to the ledger.