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			Accounting for Non-Accountants -
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			strictly online accounting course that requires no 
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      Journal: 
      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  | 
           
          
            | 
               20XX 
              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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