Concept:The journal records transactions in a chronological order using specific standard columns.
Explanation:The main headings in a journal are Date, Particulars, Folio, Debit, and Credit.
These columns are used to record every transaction before it is posted to the ledger.
A discount column does not appear in the general journal.
Discount entries are normally recorded in special books such as the cash book.
Therefore, the heading that is not part of the journal is discount.
Answer:C. discount