Is needed for entries of other than Trading goods and other than a cash transaction. e.g. Office furniture out for painting, etc.-

Format can be as below -

Sr No	Date	Particulars	Ref No	Amount Payable	Amount Receivable

Journal is simply jotting down for reference in future and for tallying other registers.

If amount is payable put a dash in "Amount Receivable" column. If amount is to be received put a dash in "Amount Payable" column.

Congratulations you could not go through 9 simple to understand but highly critical accounting entries for any business.

Below is a list of all these 9 register for reference .- Master Register: : A Cash Statement https://blogs.abusiness.co.in/basic-accounting-for-a-business-owner/8th-master-register-a-cash-statement

Bills Payable
https://blogs.abusiness.co.in/basic-accounting-for-a-business-owner/7th-register-bills-payable

Sales Returns
https://blogs.abusiness.co.in/basic-accounting-for-a-business-owner/sales-returns

Physical Stock Statement
https://blogs.abusiness.co.in/basic-accounting-for-a-business-owner/1-book-to-be-used-in-every-brick-and-mortar-business

Purchase Returns
https://blogs.abusiness.co.in/basic-accounting-for-a-business-owner/5th-register-purchase-returns

Bills Receivable
https://blogs.abusiness.co.in/basic-accounting-for-a-business-owner/bills-receivable

Sales Entries Register
https://blogs.abusiness.co.in/basic-accounting-for-a-business-owner/3rd-register-sales-entries-register

Purchase Entries Register https://blogs.abusiness.co.in/basic-accounting-for-a-business-owner/2nd-book-purchase-entries

Do comment if you require a detailed explanation .