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UNIVERSITY OF MASSACHUSETTS AMHERSTJournal Entry GuidePublished by:
Controllers Office
August, 2016TABLE OF CONTENTS
I. Purpose .....................................................................................................................3II.
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How to fill out journal entry guide
01
To fill out a journal entry guide, follow these steps:
02
Start by opening a new journal entry form or template.
03
Enter the date of the transaction in the appropriate field.
04
Identify the accounts involved in the transaction. List the debit and credit accounts separately.
05
Write down the account names and their corresponding amounts for the debit side.
06
Similarly, write down the account names and their corresponding amounts for the credit side.
07
Calculate the total debit and credit amounts. They should be equal if the journal entry is balanced.
08
Add a brief description of the transaction in the memo field.
09
Review the journal entry for accuracy and completeness.
10
Save or submit the journal entry, depending on your accounting system.
11
Repeat the process for any additional journal entries needed.
12
Remember to follow your company's specific guidelines and accounting principles while filling out the journal entry guide.
Who needs journal entry guide?
01
A journal entry guide is needed by anyone involved in the accounting and bookkeeping processes. This can include:
02
- Accounting professionals and bookkeepers
03
- Small business owners
04
- Finance managers
05
- Students studying accounting or finance
06
- Anyone responsible for keeping track of financial transactions
07
Using a journal entry guide ensures accurate recording of financial transactions and helps maintain proper financial records.
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