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Journal Entries (Accounting)页码，1/2

QuickMBA / Accounting / Journal Entries

Journal Entries

After a transaction occurs and a source document is generated, the transaction is

analyzed and entries are made in the

general journal

. A journal is a chronological

listing of the firm's transactions, including the amounts, accounts that are affected,

and in which direction the accounts are affected. A

journal entry

takes the following

format:

Format of a General Journal Entry

DateAccountsDebitCredit

mm/ddaccount to be

account to be credited

In addition to this information, a journal entry may include a short notation that

describes the transaction. There also may be a column for a reference number so

that the transaction can be tracked through the accounting system.

The above format shows the journal entry for a single transaction. Additional

transactions would be recorded in the same format directly below the first one,

resulting in a time-ordered record. The journal format provides the benefit that all of

the transactions are listed in chronological order, and all parts (debits and credits) of

each transaction are listed together.

Because the journal is where the information from the source document first enters

the accounting system, it is known as the book of original entry.

Compound Journal Entries

The format shown above has a single entry for the debit and a single entry for the

credit. This type of entry is known as a

simple journal entry

. Sometimes, more

than two accounts are affected by a transaction so more than two lines are required.

Such a journal entry is know as a

compound journal entry

and takes the following

format:

Format of a Compound General Journal Entry

DateAccountsDebitCredit

mm/ddaccount to be

account to be credited

/accounting/fin/journal-entries/2010-11-26

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account to be credited

account to be credited

For example, if an expense is incurred in which part of the expense is paid with

cash and the remainder placed in accounts payable, then two lines would be used

for the credit - one for the cash portion and one for the accounts payable portion.

The total of the two credits must be equal to the debit amount.

As many accounts as are necessary can be used in this manner, and multiple

accounts also can be used for the debit side if needed.

Special Journals

The general journal is the main journal for a wide range of transactions. Of these, a

business usually finds itself performing some types much more frequently than

others. By grouping specific types of transactions into their own

special journal

, the

efficiency and organization of the accounting system can be improved.

Some commonly-used special journals: