Now we will be learning about journalizing

In the previous lesson, we learned the rules of debits and cedits.

Now we will be applying these rules of debits and credits on how to properly record transactions in the
book of original entry or the general journal

Remembering sa ating previous lesson na introduce ko na sa inyo ang book of accounts and doon sa
Book of Accounts ang tinatawag nating general journal.

We will be recording all of the transactions for the month of April for Landing On You Travel Services
company

Irerecord na natin ang mga transactions formally sa Book of Account na General journal. ‘

Date

Description

Posting Reference

Debit

Credit

Bago tayo magrecord ng transactions mamimigay muna ako ng itsura o example kung paano ba
magrecord ng transaction sa General Journal.

Kada transaction date na lang, month hindi na unless nagbabago ng month.

Then leave a space for another journal entry.

In the journalizing process na gagawin natin you can look into your financial transaction worksheet in
page 5 para ma-guide kayo doon sa mga account title na gagamitin niyo in journalizing, but what I will be
doing today is ididiretso ko na ang analysis from the transaction to the General Journal.

Since beginner students kayo, look at the transaction then you look at the financial transaction
worksheet tsaka kayo mag-journalize.