Journal Entries Examples
The accounting journal entries on this page will show you what journal entries look like, how they affect the business bookkeeping and how you can use them for your benefit.
The examples further down 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 software.
On the front-end of the software, she will probably be looking at the bank transactions page, where she will enter a transaction and allocate it to the correct account on the chart of accounts.
What she doesn't see is the software making a journal out of this entry in order to get the books to balance (double-entry bookkeeping).
You will see from the list of accounting journal entries examples how journals work with debits and credits.