THE GENERAL JOURNAL USED TO RECORD DOUBLE ENTRY TRANSACTIONS

Please note: THE JOURNAL IS USED TO RECORD ANY OTHER TRANSACTIONS THAT WERE NOT
RECORDED IN ANY OF THE PREVIOUS 5 BOOKS OF ORIGINAL ENRTY.

Example of the journal being used to record double entry transactions:

The Journal
Date Details folio Dr Cr

Name of the a/c to be DEBITED

Name of the a/c to be CREDITED

 The name of the account to be debited should be written at the margin

 The name of the account to be credited should be indented from the margin
as shown by the arrow.

NB. A narrative should be given to explain the transaction that was made.
Example 1 – March 20, 2020 bought a motor vehicle on credit from Kingston garage for $6,760.

The Journal
Date Details folio Dr Cr

Mar 20 Motor vehicle GL1 $6,760

Kingston Garage GL 2 $6,760

Narrative: motor vehicle bought for

delivery on credit from Kingston
garage.