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Example Journal entries General Journal

General November 5, 2013 Page 1 of 4 County Accounting Manual General Journal Contents: Accounts and effects Example Journal entries Create Journal entry Create Journal Report A Journal entry is a transaction record in which the amount in the Debit column equals the amount in the Credit column, and each amount is assigned to an account on the chart of accounts. Double- entry bookkeeping systems use this method. A transaction that is separated into debit and credit amounts is called a General Journal transaction. Debit and credit amounts must equal to maintain balanced bookkeeping records.

Example Journal entries Create Journal Entry Create Journal Report A Journal entry is a transaction record in which the amount in the Debit column equals the amount in the Credit column, and each amount is assigned to an account on the chart of accounts.

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