**Explanation:**

The correct answer is option 'A' - Chronological order.

**Journal:**
The journal is the primary book of accounts in which all the financial transactions of a business are recorded in a systematic manner. It provides a chronological record of all the transactions in the order in which they occur.

**Chronological Order:**
Chronological order means arranging the transactions in the order of their occurrence, starting from the earliest transaction to the latest. This order helps in maintaining a clear and accurate record of the business's financial activities.

**Importance of Chronological Order:**
Recording transactions in chronological order is important for several reasons:

1. **Easy Reference:** When transactions are recorded in chronological order, it becomes easier to locate and refer to specific transactions. This helps in retrieving information quickly and efficiently.

2. **Audit Trail:** Chronological ordering of transactions creates a clear audit trail, allowing for easy tracing of the financial activities. This is crucial during financial audits or when investigating any discrepancies.

3. **Identification of Errors:** By recording transactions in chronological order, it becomes easier to identify errors or omissions in the accounting records. Any discrepancies or mistakes can be easily detected and rectified.

4. **Historical Analysis:** Chronological order allows for a clear historical analysis of the business's financial transactions. It provides a complete picture of the financial activities over a specific period, enabling better decision-making and planning.

5. **Legal Requirements:** Many legal and regulatory authorities require businesses to maintain their accounting records in chronological order. This ensures transparency and accountability in financial reporting.

**Conclusion:**
In conclusion, transactions in the journal are recorded in chronological order. This order helps in maintaining an organized and accurate record of the business's financial activities, facilitates easy reference and analysis, and ensures compliance with legal requirements.

Chronological order means record transaction according to times .
or ..
Transaction record and arranged in the order of time .
example - A purchased goods ₹ 30000 and paid next day .
entry - 1. purchase dr .
to creditor. cr.

2. creditor ..dr.
to cash. cr.