Further Double Entry Bookkeeping to Trial Balance (A2)

Repetition of – In all six of the preceding Units, each transaction was entered separately into the ledger accounts with its own unique double entry.

This unit aims to show how to simplify the entries into parts of the general ledger, taking out some of the bulk, and moving them into a new set of books called Day Books. Day Books, or Journals, are an addition to the double entry system, not a replacement, and must be used in conjunction with the ledgers.