Among over 18 differences, the main difference between journal and ledger is that Journal is subsidiary book and ledger is permanent and final book of accounts.
Subsidiary ledger is an addition of general ledger used for recording each accounts receivables and accounts payable in detail separately.
5 simple steps to write and prepare ledger account for posting business transactions from journal to ledger permanently under different accounts.
Relationship between Journal and Ledger is that in Accounting journal keeps daily detailed transaction records and then they are transferred to ledger.
Ledger account sorts transactions of journal and permanently records them for keeping proper balance of each accounts in a business.