How do you record transactions in a general journal?

Answer 1

To record transactions in a general journal, start by writing the date of the transaction at the top of the entry. Next, list the accounts affected, with the debit account first and the credit account below it, ensuring that debits and credits are recorded in equal amounts. Include a brief description of the transaction for clarity. Finally, draw a line under the entry to indicate it is complete and to separate it from future entries.