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.
Key difference: In terms of accounting, the primary difference between the two is that the journal acts at the initial mode of entry for all transactions. The entries are then classified and entered into the ledger. Together the journal and the ledger help create a double-entry bookkeeping record system.