{"id":70324,"date":"2025-07-21T10:33:15","date_gmt":"2025-07-21T09:33:15","guid":{"rendered":"https:\/\/invoicefly.com\/?p=70324"},"modified":"2026-02-13T11:10:22","modified_gmt":"2026-02-13T10:10:22","slug":"contabilidad-de-asientos-contables","status":"publish","type":"post","link":"https:\/\/invoicefly.com\/es\/academy\/journal-entry-accounting\/","title":{"rendered":"\u00bfQu\u00e9 es un asiento contable? 2025 Gu\u00eda definitiva"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"70324\" class=\"elementor elementor-70324\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-219981a2 e-flex e-con-boxed e-con e-parent\" data-id=\"219981a2\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-13f87ac0 elementor-widget elementor-widget-text-editor\" data-id=\"13f87ac0\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t\n<p>In accounting, a journal entry is how you log every dollar coming in or going out of your business. From payroll runs to inventory restocks, it&#8217;s the backbone of your bookkeeping. And whether you&#8217;re a one-person show or running a growing operation, learning how to write clean, accurate journal entries can save you major headaches come tax time \u2014 and make your finances easier to manage all year long.<\/p>\n\n<p>This guide walks you through:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>What journal entries are<\/li>\n\n<li>How they work in double-entry accounting<\/li>\n\n<li>Step-by-step instructions to write your own<\/li>\n\n<li>Types of journal entries you\u2019ll use most<\/li>\n\n<li>Real journal entry examples with tables<\/li>\n\n<li>Best practices to avoid common mistakes<\/li>\n\n<li>How to stay organized using Invoice Fly tools<\/li>\n<\/ul>\n\n<h2 id=\"h-what-is-a-journal-entry-in-accounting\" class=\"wp-block-heading\"><strong>What is a journal entry in accounting?<\/strong><\/h2>\n\n<p>A journal entry is the <a href=\"https:\/\/www.investopedia.com\/terms\/j\/journal.asp\" target=\"_blank\" rel=\"noreferrer noopener\">official record of a financial transaction in your business books<\/a>. It captures the date, the accounts involved, how much was debited and credited, and a short note about what happened. Most entries are made within a defined accounting period, whether monthly, quarterly, or annually.<\/p>\n\n<p>The goal here is to keep your books balanced using the double-entry system \u2014 every debit must have a matching credit.<\/p>\n\n<p>Let\u2019s say you buy a laptop for your business with cash:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Debit<\/strong>: Equipment (increases your assets)<\/li>\n\n<li><strong>Credit<\/strong>: Cash (decreases your assets)<\/li>\n<\/ul>\n\n<p>Same amount, two different accounts. That\u2019s how you keep things in sync.<\/p>\n\n<h2 id=\"h-how-a-journal-entry-works-in-accounting\" class=\"wp-block-heading\"><strong>How a journal entry works in accounting<\/strong><\/h2>\n\n<figure class=\"wp-block-image aligncenter size-full is-style-rounded\"><img fetchpriority=\"high\" decoding=\"async\" width=\"658\" height=\"457\" class=\"wp-image-70329\" src=\"https:\/\/invoicefly.com\/wp-content\/uploads\/2025\/07\/JOURNAL-ENTRY.jpg\" alt=\"journal entry in accounting (close look)\" srcset=\"https:\/\/invoicefly.com\/wp-content\/uploads\/2025\/07\/JOURNAL-ENTRY.jpg 658w, https:\/\/invoicefly.com\/wp-content\/uploads\/2025\/07\/JOURNAL-ENTRY-300x208.jpg 300w\" sizes=\"(max-width: 658px) 100vw, 658px\" \/>\n<figcaption class=\"wp-element-caption\">Example of a Journal Entry in accounting.<\/figcaption>\n<\/figure>\n\n<p>All journal entries follow the double-entry rule: every transaction touches at least two accounts. One goes up (debit), one goes down (credit). Together, they keep your accounting equation in check:<\/p>\n\n<p><strong>Assets = Liabilities + Owner\u2019s Equity<\/strong><\/p>\n\n<p>Each journal entry gets recorded in your accounting journal, then posted to your general ledger \u2014 the master record that powers your reports.<\/p>\n\n<h2 id=\"h-how-to-write-a-journal-entry\" class=\"wp-block-heading\"><strong>How to write a journal entry<\/strong><\/h2>\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"1000\" height=\"678\" class=\"wp-image-70328\" src=\"https:\/\/invoicefly.com\/wp-content\/uploads\/2025\/07\/journal-entry-accounting-example.jpg\" alt=\"Journal Entry Accounting Example\" srcset=\"https:\/\/invoicefly.com\/wp-content\/uploads\/2025\/07\/journal-entry-accounting-example.jpg 1000w, https:\/\/invoicefly.com\/wp-content\/uploads\/2025\/07\/journal-entry-accounting-example-300x203.jpg 300w, https:\/\/invoicefly.com\/wp-content\/uploads\/2025\/07\/journal-entry-accounting-example-768x521.jpg 768w, https:\/\/invoicefly.com\/wp-content\/uploads\/2025\/07\/journal-entry-accounting-example-710x481.jpg 710w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/>\n<figcaption class=\"wp-element-caption\">Laptop displaying an example of a journal entry in accounting.<\/figcaption>\n<\/figure>\n\n<h3 id=\"h-1-identify-the-transaction\" class=\"wp-block-heading\"><strong>1. Identify the transaction<\/strong><\/h3>\n\n<p>Start by understanding the event: Did you sell something like goods or services? Pay a bill using your bank account? Use credit cards for business expenses?<\/p>\n\n<h3 id=\"h-2-pinpoint-the-affected-accounts\" class=\"wp-block-heading\"><strong>2. Pinpoint the affected accounts<\/strong><\/h3>\n\n<p>Every transaction hits at least two accounts \u2014 usually from assets, liabilities, equity, income, or expenses.<\/p>\n\n<p>The <a href=\"https:\/\/corporatefinanceinstitute.com\/resources\/accounting\/journal-entries-guide\/\" target=\"_blank\" rel=\"noreferrer noopener\">Corporate Finance Institute (CFI)<\/a> notes that getting the account categories right is key \u2014 especially when recording transactions that affect multiple areas like assets, expenses, or equity.<\/p>\n\n<h3 id=\"h-3-determine-the-debit-and-credit\" class=\"wp-block-heading\"><strong>3. Determine the debit and credit<\/strong><\/h3>\n\n<p>Once you know the accounts, figure out which one increases (debit) and which one decreases (credit). This depends on your accounting methods \u2014 cash or accrual.<\/p>\n\n<p>Examples:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Paying rent = Debit Rent Expense, Credit Bank<\/li>\n\n<li>Getting paid = Debit Bank, Credit Sales Revenue<\/li>\n<\/ul>\n\n<h3 id=\"h-4-record-the-transaction-as-a-journal-entry\" class=\"wp-block-heading\"><strong>4. Record the transaction as a journal entry<\/strong><\/h3>\n\n<p>You\u2019ll need:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Date<\/strong><\/li>\n\n<li><strong>Accounts<\/strong> involved<\/li>\n\n<li><strong>Amounts<\/strong> (debit and credit)<\/li>\n\n<li><strong>Short description<\/strong><\/li>\n<\/ul>\n\n<p><strong>Example:<\/strong><strong><br \/><\/strong>Date: 2025-01-10<br \/>Debit: Inventory $500<br \/>Credit: Bank $500<br \/>Description: Bought stock using business account<\/p>\n\n<h3 id=\"h-5-post-it-to-your-general-ledger\" class=\"wp-block-heading\"><strong>5. Post it to your general ledger<\/strong><\/h3>\n\n<p>After logging the entry, transfer the amounts into your <a href=\"https:\/\/invoicefly.com\/academy\/what-is-a-ledger-balance\/\" target=\"_blank\" rel=\"noreferrer noopener\">general ledger<\/a> under the correct accounts.<\/p>\n\n<figure class=\"wp-block-image size-large is-style-rounded\"><img decoding=\"async\" width=\"1024\" height=\"341\" class=\"wp-image-28042\" src=\"https:\/\/invoicefly.com\/wp-content\/uploads\/2024\/08\/Invoice-Fly-Blog-Banner-02-1024x341.jpg\" alt=\"Download Invoice Fly Today!\" srcset=\"https:\/\/invoicefly.com\/wp-content\/uploads\/2024\/08\/Invoice-Fly-Blog-Banner-02-1024x341.jpg 1024w, https:\/\/invoicefly.com\/wp-content\/uploads\/2024\/08\/Invoice-Fly-Blog-Banner-02-300x100.jpg 300w, https:\/\/invoicefly.com\/wp-content\/uploads\/2024\/08\/Invoice-Fly-Blog-Banner-02-768x256.jpg 768w, https:\/\/invoicefly.com\/wp-content\/uploads\/2024\/08\/Invoice-Fly-Blog-Banner-02-710x237.jpg 710w, https:\/\/invoicefly.com\/wp-content\/uploads\/2024\/08\/Invoice-Fly-Blog-Banner-02.jpg 1050w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n<h2 id=\"h-different-types-of-journal-entries\" class=\"wp-block-heading\"><strong>Different types of journal entries<\/strong><\/h2>\n\n<p>Understanding the different types of journal entries gives you more control over how your books tell the story of your business. Here&#8217;s a deeper look at each one \u2014 with real-world examples small business owners, like you, will actually use.<\/p>\n\n<h3 id=\"h-general-journal-entry\" class=\"wp-block-heading\"><strong>General journal entry<\/strong><\/h3>\n\n<p>This is your go-to entry for everyday transactions: buying supplies, getting paid, paying bills, etc. If it\u2019s not already recorded by your invoicing or payroll software, it likely goes here.<\/p>\n\n<p><em>Example:<\/em> You pay $100 for web hosting.<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Debit: Internet Expense $100<\/li>\n\n<li>Credit: Bank $100<\/li>\n<\/ul>\n\n<h3 id=\"h-opening-journal-entry\" class=\"wp-block-heading\"><strong>Opening journal entry<\/strong><\/h3>\n\n<p>When you first set up your books or begin a new fiscal year, you\u2019ll create an opening entry to reflect your starting balances \u2014 things like assets, liabilities, and equity.<\/p>\n\n<p><em>Example:<\/em> Starting a new business with $5,000 in cash.<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Debit: Bank $5,000<\/li>\n\n<li>Credit: Owner\u2019s Capital $5,000<\/li>\n<\/ul>\n\n<p>To see how journal entries can also be used when writing off unpaid invoices, check out our guide on <a href=\"https:\/\/invoicefly.com\/academy\/how-to-calculate-bad-debt-expense\/\" target=\"_blank\" rel=\"noreferrer noopener\">Bad Debt Calculation: How to Calculate Write-Offs for Your Business<\/a>.<\/p>\n\n<h3 id=\"h-closing-journal-entry\" class=\"wp-block-heading\"><strong>Closing journal entry<\/strong><\/h3>\n\n<p>At the end of the accounting period, you need to close out revenue and expense accounts to prepare for the next cycle. This helps reset your income statement.<\/p>\n\n<p><em>Example:<\/em> Transferring $10,000 in net income to retained earnings.<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Debit: Revenue $10,000<\/li>\n\n<li>Credit: Retained Earnings $10,000<\/li>\n<\/ul>\n\n<h3 id=\"h-adjusting-journal-entry\" class=\"wp-block-heading\"><strong>Adjusting journal entry<\/strong><\/h3>\n\n<figure class=\"wp-block-image size-full is-style-rounded\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"527\" class=\"wp-image-70332\" src=\"https:\/\/invoicefly.com\/wp-content\/uploads\/2025\/07\/small-business-owner-doing-DYI-journal-entry-bookkeeping.jpg\" alt=\"Small business owner doing accounting and managing a compounded  journal entry\" srcset=\"https:\/\/invoicefly.com\/wp-content\/uploads\/2025\/07\/small-business-owner-doing-DYI-journal-entry-bookkeeping.jpg 1000w, https:\/\/invoicefly.com\/wp-content\/uploads\/2025\/07\/small-business-owner-doing-DYI-journal-entry-bookkeeping-300x158.jpg 300w, https:\/\/invoicefly.com\/wp-content\/uploads\/2025\/07\/small-business-owner-doing-DYI-journal-entry-bookkeeping-768x405.jpg 768w, https:\/\/invoicefly.com\/wp-content\/uploads\/2025\/07\/small-business-owner-doing-DYI-journal-entry-bookkeeping-710x374.jpg 710w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/>\n<figcaption class=\"wp-element-caption\">Small business owner doing DIY accounting and managing a compounded journal entry<\/figcaption>\n<\/figure>\n\n<p>Used to tweak your books so they reflect what really happened \u2014 like accrued expenses, capital expenditures, depreciation, or prepaid rent.<\/p>\n\n<p><em>Example:<\/em> Recognizing $200 in monthly depreciation.<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Debit: Depreciation Expense $200<\/li>\n\n<li>Credit: Accumulated Depreciation $200<\/li>\n<\/ul>\n\n<h3 id=\"h-transfer-journal-entry\" class=\"wp-block-heading\"><strong>Transfer journal entry<\/strong><\/h3>\n\n<p>This entry shifts funds between internal accounts, like moving money from checking to savings or from one department to another.<\/p>\n\n<p><em>Example:<\/em> Transferring $1,000 from checking to payroll account.<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Debit: Payroll Account $1,000<\/li>\n\n<li>Credit: Checking Account $1,000<\/li>\n<\/ul>\n\n<h3 id=\"h-compound-journal-entry\" class=\"wp-block-heading\"><strong>Compound journal entry<\/strong><\/h3>\n\n<p>Sometimes a single transaction hits three or more accounts. Rather than writing multiple entries, you can group it all into one compound entry.<\/p>\n\n<p><em>Example:<\/em> You run payroll and split wages, taxes, and benefits.<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Debit: Wages Expense $3,000<\/li>\n\n<li>Debit: Payroll Tax Expense $500<\/li>\n\n<li>Credit: Bank $3,500<\/li>\n<\/ul>\n\n<h3 id=\"h-reversing-journal-entry\" class=\"wp-block-heading\"><strong>Reversing journal entry<\/strong><\/h3>\n\n<p>These help cancel out prior period accruals so they don\u2019t get double counted. They&#8217;re typically added at the start of a new accounting period.<\/p>\n\n<p><em>Example:<\/em> Reversing accrued wages recorded in December.<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Debit: Wages Payable $1,000<\/li>\n\n<li>Credit: Wages Expense $1,000<\/li>\n<\/ul>\n\n<p><strong>Sample entries overview:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Depreciation<\/strong>:\n<ul class=\"wp-block-list\">\n<li>Debit: Depreciation Expense<\/li>\n\n<li>Credit: Accumulated Depreciation<\/li>\n<\/ul>\n<\/li>\n\n<li><strong>Inventory purchase<\/strong>:\n<ul class=\"wp-block-list\">\n<li>Debit: Inventory<\/li>\n\n<li>Credit: Accounts Payable<\/li>\n<\/ul>\n<\/li>\n\n<li><strong>Loan proceeds<\/strong>:\n<ul class=\"wp-block-list\">\n<li>Debit: Cash<\/li>\n\n<li>Credit: Loan Payable<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n<h3 id=\"h-keep-your-records-clean-with-invoice-fly\" class=\"wp-block-heading\"><strong><em>Keep your records clean with Invoice Fly<\/em><\/strong><\/h3>\n\n<p><em>The right tools can make a big difference.<\/em> <a href=\"https:\/\/invoicefly.com\/free-resources\/free-generators\/free-invoice-generator\/\" target=\"_blank\" rel=\"noreferrer noopener\"><em>Invoice Fly\u2019s Invoice Maker<\/em><\/a><em> is designed to help small businesses keep accurate records without the stress. It&#8217;s fast, simple, and free to use.<\/em><\/p>\n\n<h2 id=\"h-3-journal-entry-examples-w\" class=\"wp-block-heading\"><strong>3 journal entry examples<\/strong>w<\/h2>\n\n<h3 id=\"h-1-sales-journal-entry\" class=\"wp-block-heading\"><strong>1. Sales journal entry<\/strong><\/h3>\n\n<figure class=\"wp-block-table\">\n<table class=\"has-fixed-layout\">\n<tbody>\n<tr>\n<td><strong>Date<\/strong><\/td>\n<td><strong>Account<\/strong><\/td>\n<td><strong>Debit<\/strong><\/td>\n<td><strong>Credit<\/strong><\/td>\n<\/tr>\n<tr>\n<td>2025-01-15<\/td>\n<td>Accounts Receivable<\/td>\n<td>$500<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>\u00a0<\/td>\n<td>Sales Revenue<\/td>\n<td>\u00a0<\/td>\n<td>$500<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>Note:<\/strong> Sale made on credit<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n\n<h3 id=\"h-2-purchase-journal-entry\" class=\"wp-block-heading\"><strong>2. Purchase journal entry<\/strong><\/h3>\n\n<figure class=\"wp-block-table\">\n<table class=\"has-fixed-layout\">\n<tbody>\n<tr>\n<td>Date<\/td>\n<td>Account<\/td>\n<td>Debit<\/td>\n<td>Credit<\/td>\n<\/tr>\n<tr>\n<td>2025-01-20<\/td>\n<td>Office Supplies<\/td>\n<td>$80<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>\u00a0<\/td>\n<td>Bank<\/td>\n<td>\u00a0<\/td>\n<td>$80<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>Note:<\/strong> Paid via business debit card<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n\n<h3 id=\"h-3-purchase-with-a-note-payable\" class=\"wp-block-heading\"><strong>3. Purchase with a note payable<\/strong><\/h3>\n\n<figure class=\"wp-block-table\">\n<table class=\"has-fixed-layout\">\n<tbody>\n<tr>\n<td>Date<\/td>\n<td>Account<\/td>\n<td>Debit<\/td>\n<td>Credit<\/td>\n<\/tr>\n<tr>\n<td>2025-01-25<\/td>\n<td>Equipment<\/td>\n<td>$1,000<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>\u00a0<\/td>\n<td>Notes Payable<\/td>\n<td>\u00a0<\/td>\n<td>$1,000<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>Note:<\/strong> Equipment bought with loan from lender at 6% interest rate over a number of years<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n\n<h2 id=\"h-best-practices-for-accurate-journal-entries\" class=\"wp-block-heading\"><strong>Best practices for accurate journal entries<\/strong><\/h2>\n\n<p>Solid journal entries are how you keep track of what\u2019s actually happening in your business. Where the money\u2019s going, what it\u2019s for, and whether things are adding up. Follow these habits to build clean, usable records that work for you (and your accountant).<\/p>\n\n<h3 id=\"h-1-record-as-you-go\" class=\"wp-block-heading\"><strong>1. Record as you go<\/strong><\/h3>\n\n<p>Don\u2019t put off entering your transactions. Waiting until the end of the week \u2014 or worse, the end of the month \u2014 leads to missing receipts, fuzzy details, and late-night guesswork. Make it part of your daily routine, just like checking email or tracking expenses.<\/p>\n\n<h3 id=\"h-2-always-balance-your-books\" class=\"wp-block-heading\"><strong>2. Always balance your books<\/strong><\/h3>\n\n<p>Double-entry accounting means that every dollar going into one account comes out of another. If your debits and credits don\u2019t match, something\u2019s off. Use accounting software with built-in checks, or do a quick manual cross-check as you go.<\/p>\n\n<h3 id=\"h-3-add-context\" class=\"wp-block-heading\"><strong>3. Add context<\/strong><\/h3>\n\n<p>Each entry should clearly show what the transaction was for, not just the amounts. That way, you\u2019re not left guessing later. It should be obvious why the money moved and what it was for.\u00a0<\/p>\n\n<p>\u201cPaid invoice #1034 for consulting products or services\u201d is a lot more useful than \u201cPayment.\u201d Be concise but clear. It\u2019ll save hours when you\u2019re prepping financial statements or reviewing tax deductions.<\/p>\n\n<h3 id=\"h-4-stick-to-one-format\" class=\"wp-block-heading\"><strong>4. Stick to one format<\/strong><\/h3>\n\n<p>Choose a structure and formatting style and stick to it. Whether you&#8217;re logging entries manually or using a spreadsheet or <a href=\"https:\/\/invoicefly.onelink.me\/AeUs\/qohijf8g\" target=\"_blank\" rel=\"noreferrer noopener\" class=\"download_app\">app<\/a>, consistency reduces confusion, especially when multiple people are working on the books.<\/p>\n\n<h3 id=\"h-5-reconcile-often\" class=\"wp-block-heading\"><strong>5. Reconcile often<\/strong><\/h3>\n\n<p>Check your entries against your bank or credit card statements regularly. This helps catch duplicate charges, missed expenses, or typos before they turn into bigger issues.<\/p>\n\n<h3 id=\"h-bonus-use-templates-and-tools\" class=\"wp-block-heading\"><strong>Bonus: Use templates and tools<\/strong><\/h3>\n\n<p>Save time (and reduce errors) by using professional templates or digital tools like <a href=\"https:\/\/invoicefly.com\/free-resources\/free-templates\/free-invoice-templates\/\" target=\"_blank\" rel=\"noreferrer noopener\">Invoice Fly\u2019s free invoice templates<\/a> or our <a href=\"https:\/\/invoicefly.com\/product\/receipt-scanner\/\" target=\"_blank\" rel=\"noreferrer noopener\">Receipt Scanner<\/a>. Automating parts of the process can free up your brain for the stuff that really needs your attention.<\/p>\n\n<p><em>Related reads:<\/em><a href=\"https:\/\/invoicefly.com\/academy\/what-is-a-ledger-balance\/\" target=\"_blank\" rel=\"noreferrer noopener\"><em> What is a Ledger Balance?<\/em><\/a><em> | <\/em><a href=\"https:\/\/invoicefly.com\/academy\/gross-profit-vs-net-profit\/\" target=\"_blank\" rel=\"noreferrer noopener\"><em>Gross vs. Net Profit<\/em><\/a><\/p>\n\n<figure class=\"wp-block-image size-large is-style-rounded\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"341\" class=\"wp-image-28043\" src=\"https:\/\/invoicefly.com\/wp-content\/uploads\/2024\/08\/Invoice-Fly-Blog-Banner-03-1024x341.jpg\" alt=\"Try Invoice Fly for Free!\" srcset=\"https:\/\/invoicefly.com\/wp-content\/uploads\/2024\/08\/Invoice-Fly-Blog-Banner-03-1024x341.jpg 1024w, https:\/\/invoicefly.com\/wp-content\/uploads\/2024\/08\/Invoice-Fly-Blog-Banner-03-300x100.jpg 300w, https:\/\/invoicefly.com\/wp-content\/uploads\/2024\/08\/Invoice-Fly-Blog-Banner-03-768x256.jpg 768w, https:\/\/invoicefly.com\/wp-content\/uploads\/2024\/08\/Invoice-Fly-Blog-Banner-03-710x237.jpg 710w, https:\/\/invoicefly.com\/wp-content\/uploads\/2024\/08\/Invoice-Fly-Blog-Banner-03.jpg 1050w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n<h2 id=\"h-why-it-matters\" class=\"wp-block-heading\"><strong>Why it matters<\/strong><\/h2>\n\n<p>If you&#8217;re running a business, journal entries are non-negotiable. They\u2019re what keep your financial records honest, clean, and useful. They help you see exactly where your money\u2019s going, spot problems early, and keep your books audit-ready.\u00a0<\/p>\n\n<p>Whether you&#8217;re doing it yourself or working with an accountant, solid entries make everything faster, clearer, and less stressful. Especially in the United States, where income tax requirements vary by period of time, business type, and deductions claimed.<\/p>\n\n<p>And if you\u2019re tired of messing with spreadsheets or trying to format everything manually, <a href=\"https:\/\/invoicefly.com\/free-resources\/free-generators\/free-invoice-generator\/\" target=\"_blank\" rel=\"noreferrer noopener\">Invoice Fly\u2019s Invoice Maker<\/a> can make life a whole lot easier. It\u2019s free, fast, and built with real business owners in mind.<\/p>\n\n<p>Need simpler finances? Try <a href=\"https:\/\/invoicefly.onelink.me\/AeUs\/qohijf8g\" target=\"_blank\" rel=\"noreferrer noopener\" class=\"download_app\">Invoice Fly<\/a> \u2014 It\u2019s free!<\/p>\n\n<p>\u00a0<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dba5246 e-flex e-con-boxed e-con e-parent\" data-id=\"dba5246\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b818bcb elementor-widget elementor-widget-heading\" data-id=\"b818bcb\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FAQs about Journal Entry in Accounting<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8278880 e-flex e-con-boxed e-con e-parent\" data-id=\"8278880\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c178710 elementor-widget__width-initial elementor-widget elementor-widget-elementskit-accordion\" data-id=\"c178710\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"elementskit-accordion.default\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" >\n        <div class=\"elementskit-accordion accoedion-primary\" id=\"accordion-6a4a224baa98a\">\n\n            \n                <div class=\"elementskit-card active\">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-0-c178710\">\n                        <a href=\"#collapse-8065b3c6a4a224baa98a\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-8065b3c6a4a224baa98a\" aria-expanded=\"true\" aria-controls=\"Collapse-8065b3c6a4a224baa98a\">\n                            \n                            <span class=\"ekit-accordion-title\">1. What is a journal entry example?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-8065b3c6a4a224baa98a\" class=\" show collapse\" aria-labelledby=\"primaryHeading-0-c178710\" data-parent=\"#accordion-6a4a224baa98a\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>Say you sell a product on credit:<br \/>Debit: Accounts Receivable<br \/>Credit: Sales Revenue<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card active\">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-1-c178710\">\n                        <a href=\"#collapse-f81816a6a4a224baa98a\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-f81816a6a4a224baa98a\" aria-expanded=\"true\" aria-controls=\"Collapse-f81816a6a4a224baa98a\">\n                            \n                            <span class=\"ekit-accordion-title\">2. How do I write a journal entry?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-f81816a6a4a224baa98a\" class=\" show collapse\" aria-labelledby=\"primaryHeading-1-c178710\" data-parent=\"#accordion-6a4a224baa98a\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>Follow these steps:<\/p>\n<ol>\n<li><span style=\"font-weight: 400\">Know the transaction<\/span><\/li>\n<li><span style=\"font-weight: 400\">Pick the accounts involved<\/span><\/li>\n<li><span style=\"font-weight: 400\">Figure out debit vs. credit<\/span><\/li>\n<li><span style=\"font-weight: 400\">Record the entry<\/span><\/li>\n<li><span style=\"font-weight: 400\">Post to the ledger<\/span><\/li>\n<\/ol>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card active\">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-2-c178710\">\n                        <a href=\"#collapse-7276b156a4a224baa98a\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-7276b156a4a224baa98a\" aria-expanded=\"true\" aria-controls=\"Collapse-7276b156a4a224baa98a\">\n                            \n                            <span class=\"ekit-accordion-title\">3. What are the 5 steps in a journal entry?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-7276b156a4a224baa98a\" class=\" show collapse\" aria-labelledby=\"primaryHeading-2-c178710\" data-parent=\"#accordion-6a4a224baa98a\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <ol>\n<li><span style=\"font-weight: 400\">Identify the transaction<\/span><\/li>\n<li><span style=\"font-weight: 400\">Pinpoint the accounts<\/span><\/li>\n<li><span style=\"font-weight: 400\">Determine debit and credit<\/span><\/li>\n<li><span style=\"font-weight: 400\">Record the entry<\/span><\/li>\n<li><span style=\"font-weight: 400\">Post it<\/span><\/li>\n<\/ol>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card active\">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-3-c178710\">\n                        <a href=\"#collapse-775155f6a4a224baa98a\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-775155f6a4a224baa98a\" aria-expanded=\"true\" aria-controls=\"Collapse-775155f6a4a224baa98a\">\n                            \n                            <span class=\"ekit-accordion-title\">4. What is the journal entry rule?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-775155f6a4a224baa98a\" class=\" show collapse\" aria-labelledby=\"primaryHeading-3-c178710\" data-parent=\"#accordion-6a4a224baa98a\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p><span style=\"font-weight: 400\">For every debit, there must be an equal credit.<\/span><\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card active\">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-4-c178710\">\n                        <a href=\"#collapse-13e12336a4a224baa98a\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-13e12336a4a224baa98a\" aria-expanded=\"true\" aria-controls=\"Collapse-13e12336a4a224baa98a\">\n                            \n                            <span class=\"ekit-accordion-title\">5. How to start a journal entry sentence?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-13e12336a4a224baa98a\" class=\" show collapse\" aria-labelledby=\"primaryHeading-4-c178710\" data-parent=\"#accordion-6a4a224baa98a\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p><span style=\"font-weight: 400\">Use plain language like: \u201cPaid for inventory in cash\u201d or \u201cReceived payment from customer.\u201d<\/span><\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card active\">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-5-c178710\">\n                        <a href=\"#collapse-835b6986a4a224baa98a\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-835b6986a4a224baa98a\" aria-expanded=\"true\" aria-controls=\"Collapse-835b6986a4a224baa98a\">\n                            \n                            <span class=\"ekit-accordion-title\">6. How many hours a week does bookkeeping take?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-835b6986a4a224baa98a\" class=\" show collapse\" aria-labelledby=\"primaryHeading-5-c178710\" data-parent=\"#accordion-6a4a224baa98a\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p><span style=\"font-weight: 400\">2\u20135 hours\/week for simple businesses. Larger ones may spend 10\u201315 hours.<\/span><\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                                                        <script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"1. What is a journal entry example?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Say you sell a product on credit:<br \/>Debit: Accounts Receivable<br \/>Credit: Sales Revenue<\/p>\"}},{\"@type\":\"Question\",\"name\":\"2. 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And whether you&#8217;re a one-person show or running a growing operation, learning how to write clean, accurate journal entries can save you major headaches [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":70273,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[159,156],"tags":[],"ppma_author":[101],"class_list":["post-70324","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","category-manage-your-business","author-ellie-mckenna"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.8 (Yoast SEO v25.8) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Journal Entry in Accounting: What It Is &amp; How To Write One<\/title>\n<meta name=\"description\" content=\"Learn how to write a journal entry in accounting with clear steps, real examples, and tips for small business owners. 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