Date Day, Month

General Journal Account Titles Account title Account title (Transaction description)

Ref

Debit (left) Credit (Right) XXX XXX

Day, Month

Account title Account title (Transaction description)

XXX XXX

Column 1 Dateday followed by month Column 2 Account Titles 1. Account title against the black line 2. Account title indented 3. Short transaction description 4. Leave blank Column 3 Reference column used only when posting to general ledger. Column 4 First row dollar amount to be debited Column 5 Second row dollar amount to be credited Note: Column 4 &5must equal each other.