Introduction
Are you confused about how to pass journal entries? 🤔
Don’t worry — once you understand the logic, journal entries become very easy.
In this article, you’ll learn the meaning, format, and examples of journal entries in a simple way.
📘 What is a Journal Entry?
A journal entry is the first step in accounting, where all financial transactions are recorded.
👉 It shows:
- Which account is debited
- Which account is credited
📊 Format of Journal Entry
| Date | Particulars | Debit (₹) | Credit (₹) |
|---|
👉 “To” is used before credit entries.
🔹 Example 1
Paid salary ₹5,000
- Salary is expense → Debit Salary A/c
- Cash goes out → Credit Cash A/c
🔹 Example 2
Received interest ₹2,000
- Cash comes in → Debit Cash A/c
- Interest is income → Credit Interest A/c
🎯 Exam Tip
👉 Always identify:
- Type of account
- Apply golden rule
📚 Quick Revision
Journal = first step
Records all transactions
Based on Golden Rules
📢 Conclusion
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