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General Journal

General journal is a daybook or journal which is used to record transactions relating to adjustment entries, opening stock, accounting errors etc. The source documents of this prime entry book are journal voucher, copy of management reports and invoices.

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Tsania Rahmawati
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50 views6 pages

General Journal

General journal is a daybook or journal which is used to record transactions relating to adjustment entries, opening stock, accounting errors etc. The source documents of this prime entry book are journal voucher, copy of management reports and invoices.

Uploaded by

Tsania Rahmawati
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PPTX, PDF, TXT or read online on Scribd

GENERAL

JOURNAL
WHAT IS GENERAL JOURNAL?

General journal is a daybook or journal which is used to record transactions relating to


adjustment entries, opening stock, accounting errors etc. The source documents of this
prime entry book are journal voucher, copy of management reports and invoices.
The Steps of Making Journal Entry

1 2 3 4

DATE ACCOUNT AMOUNT BRIEF NARRATION


About the date Any accounts The amount of Brief narration to
when transaction involved in the increase/decrease describe the
occured transaction (two or of the account transaction
more)
Format of General Journal
Transaction:
January 05: Purchase of machinery by making cash payment of $15,000.

Analysis of transaction:
The Steps of Making Journal Entry
Transaction:
January 05: Purchase of machinery by making cash payment of $15,000.
That’s all. Thank you! 
Now let’s do the task, shall we?

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