Public journals do have an important role in recording the activities that occur in your business. Besides being able to provide you with chronological transaction information, general journals can also help you to analyze business financial activities. That way, you can evaluate if you find things that need to be improved or improved.

The contents of information from a general journal depend on the needs of each company or business. However, you can determine what information needs to be written in a general journal by knowing the basic principles of a general journal.

Making a general journal for some people might seem difficult. This is because in keeping a general journal, you need to have a good attitude and discipline. For this reason, a company must have a professional accountant like the one available at who is indeed an expert in analyzing and recording the company’s financial activities. There are several principles that you can refer to make a public journal.


The first principle in preparing a general journal is identification. By keeping a public journal, you can identify evidence of financial transactions that have been carried out by your company or business. Proof of this transaction can be in the form of receipts, notes, invoices, and other proof of payment.

Select Account

Also, you can choose the account or aspects of your business that gets the effect of the transaction activities carried out. Usually, in one transaction activity, it affects at least two accounts. For that, make sure you examine all accounts that may be affected by the transaction activities carried out.

Addition or Subtraction

The next basic principle of making a general journal is to determine the addition or subtraction of the accounts associated with the transaction activities that have been carried out. This is a form of evaluation of the transactions that have occurred.

Define Transactions

The last basic principle is to determine which transactions are included as credit or debit. This you can do by looking at accounts that are related to transactions that occur.


After learning the basic principles of keeping a public journal, there is one more thing you need to understand. To be able to write a general journal correctly, you need to understand the basic equations of accounting and the group of accounts in that journal.