1. Chapter 6 The Journal and Source Documents
Chapter 6 – The Journal and Source Documents l Accounting 1, 7th Edition

2. So far, we used T accounts whenever we recorded transactions.
The General Journal
Just as people write diaries to record their experiences, thoughts, feelings, facts and details, accountants also use diary called, “General Journal” to record facts and details of a business transactions
Accountants write down on General Journal all the things that they should remember for a long time.
So far, we used T accounts whenever we recorded transactions.
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3. It is easy to use T accounts when the transactions are simple such as one debit entry and one credit entry.
In reality, many transactions consist of many accounts, so we have to record the transactions first in the General Journal. (or Journal or Journal Entry)
General Journal is a notebook in which accounting entries are first recorded
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4. Making Journal Entries This tutorial guides you through creating journal entries. For more detailed instructions, refer to Section 6.1 of the Accounting 1 textbook.
Chapter 6 – The Journal and Source Documents l Accounting 1, 7th Edition

5. Making Journal Entries Enter the page number.
Chapter 6 – The Journal and Source Documents l Accounting 1, 7th Edition

6. Making Journal Entries Enter the date
Making Journal Entries Enter the date. The month and year goes in the first date column. The day of the month goes in the second date column.
Chapter 6 – The Journal and Source Documents l Accounting 1, 7th Edition

7. Making Journal Entries Enter the debit account(s).
Chapter 6 – The Journal and Source Documents l Accounting 1, 7th Edition

8. Making Journal Entries Enter the debit amount(s).
Chapter 6 – The Journal and Source Documents l Accounting 1, 7th Edition

9. Making Journal Entries Enter the credit account(s)
Making Journal Entries Enter the credit account(s). Be sure to indent the account name.
Chapter 6 – The Journal and Source Documents l Accounting 1, 7th Edition

10. Making Journal Entries Enter the credit amount(s).
Chapter 6 – The Journal and Source Documents l Accounting 1, 7th Edition

11. Making Journal Entries Write a short description of the transaction
Making Journal Entries Write a short description of the transaction. Include the source document number if available.
Chapter 6 – The Journal and Source Documents l Accounting 1, 7th Edition

12. Making Journal Entries Skip a line and start the next transaction
Making Journal Entries Skip a line and start the next transaction. If the transaction occurs in the same month as the previous one, you do not need to re-write the month and year.
Chapter 6 – The Journal and Source Documents l Accounting 1, 7th Edition

13. Making Journal Entries Enter the debit account(s).
Chapter 6 – The Journal and Source Documents l Accounting 1, 7th Edition

14. Making Journal Entries Enter the debit amount(s).
Chapter 6 – The Journal and Source Documents l Accounting 1, 7th Edition

15. Making Journal Entries Enter the credit account(s)
Making Journal Entries Enter the credit account(s). Be sure to indent the account name.
Chapter 6 – The Journal and Source Documents l Accounting 1, 7th Edition

16. Making Journal Entries Enter the credit amount(s).
Chapter 6 – The Journal and Source Documents l Accounting 1, 7th Edition

17. Making Journal Entries In this transaction, there are two credit entries.
Chapter 6 – The Journal and Source Documents l Accounting 1, 7th Edition

18. Making Journal Entries The amounts of the two credit entries equal the debit entry amount.
Chapter 6 – The Journal and Source Documents l Accounting 1, 7th Edition

19. Making Journal Entries Write a short description of the transaction
Making Journal Entries Write a short description of the transaction. Include the source document number if available. You may use more than one line to write the explanation if necessary.
Chapter 6 – The Journal and Source Documents l Accounting 1, 7th Edition