Scribd
Upload
9K views1 page

General Journal Entry Format Guide

This document provides instructions for completing entries in a general journal. It explains that the date should include the day and month. It lists the account titles to include on the left and right sides of each transaction, with one title against the black line and one indented below. It also notes to include a short transaction description and to leave the reference column blank. Finally, it specifies that the debit amount in the first row must equal the credit amount in the second row to balance each entry.

Uploaded by

Mary
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
9K views1 page

General Journal Entry Format Guide

This document provides instructions for completing entries in a general journal. It explains that the date should include the day and month. It lists the account titles to include on the left and right sides of each transaction, with one title against the black line and one indented below. It also notes to include a short transaction description and to leave the reference column blank. Finally, it specifies that the debit amount in the first row must equal the credit amount in the second row to balance each entry.

Uploaded by

Mary
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
You are on page 1/ 1

Date Day, Month

General Journal Account Titles Account title Account title (Transaction description)

Ref

Debit (left) Credit (Right) XXX XXX

Day, Month

Account title Account title (Transaction description)

XXX XXX

Column 1 Dateday followed by month Column 2 Account Titles 1. Account title against the black line 2. Account title indented 3. Short transaction description 4. Leave blank Column 3 Reference column used only when posting to general ledger. Column 4 First row dollar amount to be debited Column 5 Second row dollar amount to be credited Note: Column 4 &5must equal each other.

You might also like