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.
Iâll stay on the topic of the General Ledger first and then back up to the Journals where each transaction is originally posted. In Accounting, there are two types of Ledgers, the General Ledger (Book of final entry) and Subsidiary (Sub) Ledgers. The Accounts for the General Ledger come from the Chart of Accounts.