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What do you understand by Journal Entry?
When you are dealing with accounts, then you have tobe potent in journal entry and all other related things. Journal entry is nothing but is a log of transaction into accounting journal items. They contain different types of records, and it may be in credit or debit. So it may happen that you face some critical issues in the curse of your study, in that case just cool down and get posting in Journal in accounting homework help from us.
Things to consider while recording journal entry
There are certain things that are required to be followed while recording journal entry and they are:
- Follow the Golden Rules of Accounting.
- Know different types of accounts.
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Different types of journals
Before mentioning different types of journals, it is important to note that people used to keep transaction record in differentjournals and each of them is of great importance.
- General accounting journals
This is a catchall type of journal which is used by the accountant to keep records of transactions. It is also important to know that the types of information to be recorded in this journal and they are:
- Total amount of the credits and debits
- Chart of account numbers and titles
- Short description about the booking of the transaction
- Date of the transaction which took place
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- Special accounting journals
These types of journals are mostly used by the companies when they are having number of similar transactions. There are different divisions of journals which come under this, and they are:
- Cash disbursement journals
- payroll journals
- Sales journals
- Purchase journals
- Cash receipts journals
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