Archive | Journal Entries

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.

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.