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General journal description / Entries / Example ~ General Journal Description. The general journal is part of the accounting record keeping system. When an event occurs that must be recorded, it is called a transaction, and may be recorded in a specialty journal or in the general journal.There are four specialty journals, which are so named because specific types of routine transactions are recorded in them.
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Accounting Cycle - Steps / Flow Chart / Example / How to ~ Accounting Cycle Steps. This cycle starts with a business event. Bookkeepers analyze the transaction and record it in the general journal with a journal entry. The debits and credits from the journal are then posted to the general ledger where an unadjusted trial balance can be prepared.
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