General Journal Format
The General Journal is one of the books of prime entry that records transactions unsuitable for the special journals, such as opening entries, credit purchase or sale of non-current assets, correction of errors and closing entries. It shows the account to be debited and the account to be credited together with the amounts and a short narrative, before the transaction is posted to the ledger.
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Blank format
| Date | Particulars | Fo | Debit (RM) | Credit (RM) |
|---|---|---|---|---|
| xx | Account debited | xx | XX | |
| Account credited | xx | XX | ||
| (Short narrative of the transaction) |
Write the heading "General Journal" above the table; the account debited is written at the left edge of the Particulars column while the account credited is indented, followed by the narrative in brackets on the next line.
Parts of the format
- Date column
- Records the date of the transaction; the year is written once at the top, then the month and day for each entry.
- Account debited
- Written first, at the left edge of the Particulars column, with its amount entered in the Debit column.
- Account credited
- Written on the next line, indented, with its amount entered in the Credit column.
- Folio column
- Shows the ledger page number or reference where the entry is posted.
- Narrative
- A short note in brackets explaining the reason for the transaction, written after the credit account.
- Debit and Credit columns
- Records the amounts in RM; the total of the Debit column must always equal the total of the Credit column.
Filled example
On 1 July 2024, Puan Salmah started Perniagaan Wangi Jaya by bringing in cash of RM50,000 and a vehicle worth RM38,000 as capital. On 5 July 2024, the business bought furniture costing RM12,000 on credit from Sri Perabot Maju.
| Date | Particulars | Fo | Debit (RM) | Credit (RM) |
|---|---|---|---|---|
| 1 Jul 2024 | Cash | 50,000 | ||
| Vehicle | 38,000 | |||
| Capital | 88,000 | |||
| (Started business with cash and a vehicle) | ||||
| 5 Jul | Furniture | 12,000 | ||
| Sri Perabot Maju | 12,000 | |||
| (Bought furniture on credit) | ||||
| Total | 100,000 | 100,000 |
Common layout errors
Related chapters and procedures
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