A journal keeps the record of the transaction between the accounts in order by date. Recording the transaction in the Journal according to the nature of the accounting concepts. Every entry has dual-effect on accounts Debit & credit.

For Example:
Purchase the brushes, comb, scissor for cash $20.
Journal Entry

DateEntriesDebitCredit
11-10-2019Purchases20$
11-10-2019Cash20$

Debit:     Purchases
Credit:    Cash

 

DateParticularsL.F.Amount
DebitCredit
xx-xx-xx… … … … A/c Dr.

To … … … … A/c

(… … Narration… …)

xx

xx

xxxx 

xxxx