Journal entry

1. Journal entry

   A single accounting entry. Each line shows an account and its debit or credit amount — the two sides always balance.

2. Void

   Reverse a posted entry with an offsetting one — the audit trail is preserved, nothing is deleted.

3. Entry details

   Who posted it, when, the source document and the memo — the context behind the numbers.

4. Debits & credits

   Every line of the entry; the debit and credit columns always add up to the same total.

5. The lines

   Each line shows an account with its debit or credit — the two sides always balance.