11. Journal Entries Flashcards
1
Q
What is a journal entry?
A
An entry that is written in words.
2
Q
Where are journal entries recorded?
A
The Journal book of prime entry.
3
Q
What is the format of a journal entry?
A
- Write the debit entry on the first line
- Write the credit entry in the second line
- Write the narrative
4
Q
What is the narrative?
A
A brief description of why an entry is to be made.
