Archive | Journal Entries

Journal Voucher Template

This journal voucher format will help a business to document and post journal entries for accounting transactions. All accounting transactions need to be supported by a voucher and this journal voucher template is available for free download in PDF format.

Journal Entries Basics

Journal Entries are used to record transactions in the Journal.

Most accounting transactions pass through what is called a book of prime entry before they reach the general ledger. Books of prime entry include for example the cash book, purchases day-book, and sales day-book.

There are however entries which do not go through a book of prime entry which are recorded in the Journal using Journal Entries.