General Journal Format

It provides the chronological order of all non-specialized activities. It consists of 4 or 5 columns:

 Date of transaction

 Short description/memo

 Debit amount

 Credit amount

 A reference number (referencing to journal ledger as an easy indicator)

COMPANY NAME
General Journal
For the Month of
Year Particulars F Debit Credit
Month Day Debit Item xxx
Credit Item xxx
Explanation of the nature of transaction.
Jan. 1 Cash in Bank GL-1 xxx
X, Capital GL-10 xxx
Initial Investment
General Ledger (MANUAL ACCOUNTING SYSTEM)

Account Title (Cash in Bank) Account No. 1

Year (2019) Year (2019)
Month Day Particulars F Debit Month Day Particular F Credit
Jan. 1 Investment JE-1 xxx
 Account Title (X, Capital) Acco
Year (2019) Year (2019)
Month Day Particulars F Debit Month Day Particular
Jan. 1 Jan. 1

COMPUTER BASED SYSTEM

Account Title (Cash in Bank) Account No. 1

Year (2019)
Month Day Particulars F Debit Credit Balance
Jan. 1 Investment JE-1 xxx xxx

Account Title (X, Capital) Account No. 10

Year (2019)
Month Day Particulars F Debit Credit Balance
Jan. 1 JE-1 xxx xxx