Where it sits
Journal, then posted to the general ledger.
Framework: General double-entry bookkeeping with U.S. GAAP financial-statement context where stated.
Aliases: journalisation, accounting entry.
Accounting record · General double-entry bookkeeping with U.S. GAAP financial-statement context where stated
Journal entry
A source document supports an event; the journal entry records its accounting effect.
Closest contrast
A source document supports an event; the journal entry records its accounting effect.
This distinction is part of the concept record, not a generic FAQ copied across terms.
Balanced entry or boundary
| Account | Debit | Credit |
|---|---|---|
| Cash | $500 | — |
| Owner contribution / equity | — | $500 |
| Total | $500 | $500 |
Learning path
Prerequisites
Dependents
Follow the term through a real event
The $1,200 credit-sale walkthrough shows source documents, balanced entries, ledger movement and statement effects. The same fictional facts are reused so numbers do not drift between pages.
Open the transaction lab