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Learn about Journal Entries

 

  
In our system, Journal Entries are the way that you would record all transactions that do not fall into Cash Disbursements or Cash Receipts.

What types of transactions will you record using journal entries?

Bank Charges

Depreciation

Adjusting Entries

 

Following is an example of how you would record the bank fees for the month of August.

 

Trans. Date J/E No Description Reference DR or -CR Amt Account
08/31/2003 JE-1050 Record Bank Charges for August Bank 9.95 6600
08/31/2003 JE-1050 Record Bank Charges for August Bank -9.95 1020

 

 

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