Questions

A journal is also called as a book of prime entry.Transactions occurred are first entered in this book to show which accounts should be debited and which should be credited.

on the basis of entries made in the journal, accounts are prepared, the book which contains the accounts is called a ledger. Transactions entered in the journal are classified according to their nature and posted in their respective accounts in ledger. it is also called as book of final entry.

The particles which makes upon an atom are called subatomic particles. Electrons, protons and Neutrons that makes an atom are called subatomic particles.

Whereas,

An ion is an atom or group of atoms in which the number of electrons is different from the number of protons.

The Sunglasses. 

It protects us from the sunlight and it sits on the bridge means hangs on our ears and nose. Only who keeps that can see through it and others wonder what he is watching.

The sentence that states the main idea of the paragraph is called as Thesis or the topic sentence.