Journal Entries Examples
The accounting journal entries on this page represent the typical types of transactions that most small businesses carry out.
Our examples are based on a flower shop called Rose and Flower, owned by Rose (purely fictional).
Every time Rose does something for the business like buying stock or paying for advertising, the transaction is recorded into the bookkeeping system.
Bookkeeping/accounting journals are just one aspect of double entry bookkeeping.
If Rose was only maintaining a cash book she would not be concerned with keeping journals.
You will see from these examples how they work and particularly how they impact the debits and credits.