Give one word/term or phrase for each of the following statements:

(1) A book of prime entry. –  Journal

(2) The tax imposed  by Central Government on Goods and Services – GST Goods and Service

(3) Brief explanation of an entry.  – Narration

(4) The process of recording transactions in the Journal. – Journalising

(5) The French word from which the word Journal is derived. – JOUR

(6) Concession given for immediate payment. – Cash discount

(7) Entry in which more than one accounts are to be debited or to be credited.  – Combined/Compound Journal Entry

(8) Anything taken by the proprietor from business for his private use. – Drawings

(9) Tax payable to the Government on purchase of goods. – Input CGST and Input SGST or Input Tax

(10) Page number of the ledger. – Ledger Folio