It depends. If it is your journal, or you are quoting from a journal you have actually seen, then no. A secondary source would be a newspaper report of that journal entry, for example. Unless the journal entry is stating something read or seen elsewhere, then it WOULD be a secondary source.
debit cash / bankcredit tax payable
Debit,credit,date,source element
The four parts of a journal entry are debit, credit, date and source document. Date refers to the date the transaction occurred. Debit is a subtraction and credit is an addition. The source document is the actual record of the transaction.
Compound journal entry is that entry which records more than one business transaction in one single journal entry.
There is no journal entry for forecasting sales rather journal entry is made for actual sales when they occur.
Tax deduction at source in respect of share brokerage house
Recording of a transaction in an accounting journal, such as the General Journal. The journal entry has equal debit and credit amounts, and it usually includes a one-sentence explanation of the purpose of the transaction is called journal entry.
Journal entry is the basic transaction to record the business transaction and without journal entry no record can be maintained.
There is no journal entry for bill received rather journal entry is made when bill is actually paid or when utility is actually utilized.
Journal entry is required to record business transaction in books of accounts and without journal entry no business transaction can be recorded in books.
(1) date (2) debit (3) credit (4) source document
journal entry to write off a loan