Kenedy County, Texas Kenedy County is a county located in the U.S. state of Texas. It is part of the Kingsville Micropolitan Statistical Area. In 2000, its population was 414. Its seat is Sarita, and the county is named for Mifflin Kenedy, an early rancher in the area. Kenedy County has the distinction of having the fourth lowest-population of any county in the United States, following Loving County, Texas, Kalawao County, Hawaii, and King County, Texas. It is also the easternmost county in the United States that has more square miles than people.
1 The Journal is a subsidiary book, whereas Ledger is a principal book. 2  The Journal is known as the book of initial entry, but Ledger is a book of final entry.  In the journal the transactions are recorded sequentially.
As illustrated, the general journal is, in essence, a notebook that contains page after page of detailed accounting transactions. In contrast, the general ledger is, in essence, another notebook that contains a page for each and every account in use by a company.