{"id":8459,"date":"2022-01-26T19:42:52","date_gmt":"2022-01-26T19:42:52","guid":{"rendered":"https:\/\/www.cuistar.com\/?p=8459"},"modified":"2023-04-25T08:43:13","modified_gmt":"2023-04-25T08:43:13","slug":"what-is-a-journal-entry-in-accounting-a-guide","status":"publish","type":"post","link":"https:\/\/www.cuistar.com\/my\/what-is-a-journal-entry-in-accounting-a-guide\/","title":{"rendered":"What Is a Journal Entry in Accounting? A Guide"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Transactions:<\/a><\/li>\n<li><a href=\"#toc-1\">Subledger Journal Entry Type Code (ACCOUNTING_ENTRY_TYPE_CODE)<\/a><\/li>\n<li><a href=\"#toc-2\">Summary Definition<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" loading=\"lazy\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' src=\"data:image\/jpeg;base64,U29ycnksIHRoZSBwYXJhbWV0ZXJzIHlvdSBwcm92aWRlZCB3ZXJlIG5vdCB2YWxpZA==\" width=\"258px\" alt=\"journal entry accounting definition\"\/><\/p>\n<p>This means that debiting an account on the left side of the equation \u2014 an asset account \u2014 increases that account. Debiting an account on the right side of the equation \u2014 a liability or an equity account  \u2014 will decrease the balance in that account. The double-entry accounting method requires every transaction to be recorded in at least two accounts. For example, when a business buys supplies with cash, that transaction will show up in the supplies account and the cash account. Before we get ahead of ourselves, let\u2019s start with the basics.<\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"253px\" alt=\"journal entry accounting definition\"\/><\/p>\n<p>They provide important information that are used by auditors to analyze how financial transactions impact a business. The journalized entries are then posted to the general ledger. A  journal entry is the act of keeping or making records of any transactions either economic or non-economic. Now that you\u2019ve identified the transaction type and the accounts it affects, you\u2019re ready to make your journal entry. Sorting transactions by type \u2014 expenses, bank deposits, quarterly taxes \u2014 will put you on the right path to recording these transactions correctly.<\/p>\n<h2 id=\"toc-0\">Transactions:<\/h2>\n<p>All journal entries are periodically posted to the ledger accounts. In the posting reference column, the page number of the ledger account to which the entry belongs is written. Adjusting entries are journal entries made at the end of an accounting period that allocate income and expenses to their proper period. This adjusting entry records months A&#8217;s portion of the interest expense with a journal entry that debits interest expense and credits interest payable. Single-entry bookkeeping is rarely used in accounting and business.<\/p>\n<p>This means you have an increase in the total amount of gas expense for April. Let\u2019s look at one of the journal entries from Printing Plus and fill in the corresponding ledgers. Salaries are an expense to the business for employee work. Expenses increase on the debit side; thus, Salaries Expense will increase on the debit side.<\/p>\n<h2 id=\"toc-1\">Subledger Journal Entry Type Code (ACCOUNTING_ENTRY_TYPE_CODE)<\/h2>\n<p>If you are doing bookkeeping manually, to record a transaction properly, you\u2019ll need to figure out everything the transaction affects on the company books. Journal entries may also include data specific to the business, such as the subsidiary or subsidiaries involved in the transaction and the currency or currencies used. If you&#8217;re using the wrong credit or debit card, it could be costing you serious money. Our experts love this top pick, which features a 0% intro APR until 2024, an insane cash back rate of up to 5%, and all somehow for no annual fee. QuickBooks Online also lets you delete a previously posted journal entry, but in order to maintain an audit trail, any journal entry posted in error should be reversed, not deleted.<\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"256px\" alt=\"journal entry accounting definition\"\/><\/p>\n<p>To bring the financial statements in to compliance with the accounting framework such as GAAP, adjusting entries are made at the end of the accounting period. These entries are typically made to record accrued income, accrued expenses, unearned revenue and prepaid expenses. A journal entry is a record of the business transactions in the accounting books of a business. A properly documented journal entry consists of the correct date, amounts to be debited and credited, description of the transaction and a unique reference number. It\u2019s important to prepare journal entries properly to ensure transactions are accurately recorded.<\/p>\n<h2 id=\"toc-2\">Summary Definition<\/h2>\n<p>The balance at that time in the Common Stock ledger account is $20,000. Your general ledger is the backbone of your financial reporting. It\u2019s used to prepare financial statements like your income statement, balance sheet, and cash flow statement. A general ledger is a record-keeping system <a href=\"https:\/\/simple-accounting.org\/journal-entry-definition-accountingtools\/\">journal entry accounting definition<\/a> for a company\u2019s financial data, with debit and credit account records validated by a trial balance. If, for example, a business owner purchases $1,000 worth of inventory with cash, the single-entry system records a $1,000 reduction in cash, with the total ending balance below it.<\/p>\n<ul>\n<li>But it&#8217;s an integral business activity that helps you generate invoices, pay your employees and bills and understand your business&#8217;s overall health.<\/li>\n<li>Accrual accounting provides an excellent example of how U.S.<\/li>\n<li>Single-entry accounting tracks revenues and expenses, whereas double-entry accounting also incorporates assets, liabilities and equity.<\/li>\n<li>You can see at the top is the name of the account \u201cCash,\u201d as well as the assigned account number \u201c101.\u201d Remember, all asset accounts will start with the number 1.<\/li>\n<\/ul>\n<p>Thus, the balance recorded as salary expense goes up by this amount while cash decreases. Increasing an expense is always shown by means of a debit; decreasing an asset is reflected through a credit. A journal entry is no more than an indication of the accounts and balances that were changed by a transaction. You have incurred more expenses, so you want to increase an expense account. You have received more cash from customers, so you want the total cash to increase.<\/p>\n<div itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n<div itemprop=\"name\">\n<h3>What is the difference between accounting entry and journal entry?<\/h3>\n<\/div>\n<div itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n<div itemprop=\"text\">\n<p>Key Takeaways. The journal consists of raw accounting entries that record business transactions, in sequential order by date. The general ledger is more formalized and tracks five key accounting items: assets, liabilities, owner&apos;s capital, revenues, and expenses.<\/p>\n<\/div><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Content Transactions: Subledger Journal Entry Type Code (ACCOUNTING_ENTRY_TYPE_CODE) Summary Definition This means that debiting an account on the left side of the equation \u2014 an asset account \u2014 increases that account. Debiting an account on the right side of the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","footnotes":""},"categories":[76],"tags":[],"class_list":["post-8459","post","type-post","status-publish","format-standard","hentry","category-bookkeeping"],"_links":{"self":[{"href":"https:\/\/www.cuistar.com\/my\/wp-json\/wp\/v2\/posts\/8459","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cuistar.com\/my\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cuistar.com\/my\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cuistar.com\/my\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cuistar.com\/my\/wp-json\/wp\/v2\/comments?post=8459"}],"version-history":[{"count":1,"href":"https:\/\/www.cuistar.com\/my\/wp-json\/wp\/v2\/posts\/8459\/revisions"}],"predecessor-version":[{"id":8460,"href":"https:\/\/www.cuistar.com\/my\/wp-json\/wp\/v2\/posts\/8459\/revisions\/8460"}],"wp:attachment":[{"href":"https:\/\/www.cuistar.com\/my\/wp-json\/wp\/v2\/media?parent=8459"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cuistar.com\/my\/wp-json\/wp\/v2\/categories?post=8459"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cuistar.com\/my\/wp-json\/wp\/v2\/tags?post=8459"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}