Journal Entry Examples

A journal is a chronological record of transactions and is the first place that transactions are recorded. It is often referred to as a book of original entry. Each entry records the date, the accounts effected and their reference number, an explanation of the transaction, and the debit/credit effect on the accounts named. Information from the Journal is later posted to each account.

General Journal				Page: 1
Date		Account Titles/Explanation	Ref	Debit	Credit
2008 Jan	5	Office Supplies Office Furniture Cash Bought office supplies & Furniture with cash.	14 18 11	15.00 300.00	315.00
	6	Cash Revenue Earned Collected fees for services rendered.	11 41	425.00	425.00

Note: The page is numbered so that the transaction may be referenced when posting to accounts.

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