@ Nirav - No its not Ok if passing the entry without drawing (drawing means atleast you should give the table format but you need not to draw the table at perfect , If you give the better presentation , it wil be benefit for you only.
And it is must to give the proper heading and all.
Yes, Journal entries are necessary at even PCC or final level, without journal entries you cannot move further, ofcourse in exam pattern you need not to give the all the journal entries for every problem unless and until they ask for.
Hope you understand.
All the best.