Journal entries: This tutorial covers How to make journal

This tutorial covers How to make journal entries in accounting with detailed examples and problems. Also, learn Debit Vs. Credit Side and Movement. A Journal is a book in which all the transactions of a business are recorded for the first time. The process of recording transactions in the journal is called Journalising and recorded transactions are called Journal Entries . Every transaction affects two accounts, one is debited and the other one is credited. The journal is the fundamental record in accounting. See what it looks like and discover the ten basic accounting journal entries. Learn what journal entries are, how to make them, and why they are important for accounting. See examples of common journal entries and how they are used in the accounting cycle.