Registration in the Daily Journal

Blog / Cinquante comptables
After the analysis of the financial process and identification of debtor and creditor accounts, comes the stage of registering journal entries.

The Daily Journal
is the Address Book check daily financial operations in the form of accounting restrictions according to the chronology of its occurrence, which comes in the following format:

debtor and creditor Statement No. restriction document number page number, professor of history
5000 h/World Bank 1 under no. 3 2 01/10
5000 to h /1
cash deposit fund of the World Bank
2000 h/pocket money rent 2 exchange rate of the No. 10 15 01/11
2000 H (box 1
pocket money rent paid in cash
and notes from the previous figure, the journal contains the following cells: the

debtor: in this block check amounts that belong to the debtor party of accounting constraint.
The secured creditor: this box check the credits that belong to the creditor party of accounting constraint.
Statement: This box check accounting constraint which the debtor and the creditor with a brief explanation of enrolment.
Registration number: this box check No. restriction in a sequential manner.
Document number: this box is the name of the document (arrested,direct,under exchange rate) number, which proves the financial process that occurred.
Professor: page number in this block record account page in the LEDGER which would deport him or creditor amounts which have affected the account.
History: in this block record the date of the financial process.
Types of accounting entries
simple restriction:
as explained earlier, this restriction is one of the accounts of the debtor and the creditor party, is encoded the debtor party symbol (h)), the creditor party symbol (h)), (h) ABBREVIATION of the expense.

The debtor and the secured creditor
from the h/ Statement xxx
xxx h (the debtor to the creditor
composite enrolment
Enrolment has mounted on more than one account in the debtor or creditor party or both, if the debtor has more than one account we use the symbol (mentioned), as well as whether the creditor party has more than one account we use the symbol ( to figuring ), so take the following forms:

debtor and creditor statement
of the securityof the
debtor
xxx xxx h/h / debtor
xxx to h (the secured creditor

of the debtor and the secured creditor statement xxx h / debtor
to figuring
xxx h (the creditor
xxx h (the secured creditor

of the debtor and the secured creditor statement mentioned the
debtor
xxx xxx h/h / debtor
to figuring
xxx h (the creditor
xxx h (the creditor
An example of
such a group of the operations of peace during the first month of its founding in 01/01/2016

No. the process describe the process
#1 Established in 01/01 started its work with a capital of $10,000 deposited half of the World Bank and the rest of the Fund.
#2 in 01/10 BICYCLE Office to conduct its business at 2,500 dollars worth was paid in cash.
#3 in 01/15 to purchase furniture from the guidance of $5000 dollars paid half in cash and the rest on the account.
#4 in 01/20 achieved established income at $3000 cash value has been arrested
#5 in 01/25 established pay paid in cash to the guidance, and
#6 in the 01/30 established phone bill paid والانترن


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