How To Write A Journal Entry

The journal is actually the book of first entry. It used to be an actual book that the bookkeeper would use to make accounting entries.

• Journal entries used to be done for every business transaction in separate journals and entered or posted to the relevant accounts in the general ledger at the end of the accounting cycle.

• The journal entry ideas can be used in your daily journaling process but are also helpful for when you run out of things to write about.

• This can happen when you feel you have reflected on your day or when you have nothing exciting that happens during the day.