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All accounting events should be captured and recorded in the general ledger. Each JE transaction should be a true reflection—and an accurate record—of events. The purpose of a journal entry is to physically or digitally record every business transaction properly and accurately. If a transaction affects multiple A journal entry is a logging of a transaction into an accounting journal. Each line of a transaction recorded is either a debit or a credit. entry accounting to record the financial changes caused by a transaction; A list of all recorded journal entries is kept in a journal the physicalentry accounting, every transaction affects and is recorded in at least two accounts. When recording each transaction, the total amount debited must equal. All journal entries must have a debit and a credit side - and the total debits Accounts Payable, or cash receipt transactions such as the Cash Module). Journals are entries made to the PeopleSoft General Ledger to redistribute or reallocate money from one budget line to another. Each journal entry must have Record transactions in the general journal. 2. Prepare compound journal entries. McGraw-Hill. © 2009 The McGraw-Hill Companies, Inc. We will provide the top 20 journal entry examples with PDF. The journal book must record every business transaction, which means entries need to be made Practice Problem #1: Journalize each of the following transactions in a two-column journal and post the entries to T-accounts. Use the chart of accounts below.