General journal - wikipedia General journal Accounting Historical cost Constant purchasing power Management Tax Major types Auditing Cost Forensic Financial Fund Governmental Management Social Tax Key concepts Accounting period Accrual Constant purchasing power Economic entity Fair value Going concern Historical cost Matching principle Materiality Revenue recognition Unit of account Selected accounts Assets Cash Cost of goods sold Depreciation / Amortization Equity Expenses Goodwill Liabilities Profit Revenue Accounting standards Generally - accepted principles Generally - accepted auditing standards Convergence International Financial Reporting Standards International Standards on Auditing Management Accounting Principles Financial statements Annual report Balance sheet Cash - flow Equity Income Management discussion Notes to the financial statements Bookkeeping Bank reconciliation Debits and credits Double - entry system FIFO and LIFO Journal Ledger / General ledger T accounts Trial balance Auditing Financial Internal Firms Report People and organizations Accountants Accounting organizations Luca Pacioli Development History Research Positive accounting Sarbanes -- Oxley Act Business portal General journal is a daybook or journal which is used to record transactions relating to adjustment entries, opening stock, accounting errors etc. The source documents of this prime entry book are journal voucher, copy of management reports and invoices. The journal is where double entry bookkeeping entries are recorded by debiting one or more accounts and crediting another one or more accounts with the same total amount. The total amount debited and the total amount credited should always be equal, thereby ensuring the accounting equation is maintained. In accounting and bookkeeping, a journal is a record of financial transactions in order by date. A journal is also named the book of original entry, from when transactions were written in a journal prior to manually posting them to the accounts in the general ledger or subsidiary ledger. Manual systems usually had a variety of journals such as a sales journal, purchases journal, cash receipts journal, cash disbursements journal, and a general journal. Depending on the business 's accounting information system, specialized journals may be used in conjunction with the general journal for record - keeping. In such case, use of the general journal may be limited to non-routine and adjusting entries. A general journal entry includes the date of the transaction, the titles of the accounts debited and credited, the amount of each debit and credit, and an explanation of the transaction also known as a Narration. See also Sales journal Special journal Ledger References Jump up ^ Jerry J. Weygandt ; Paul D. Kimmel ; Donald E. Kieso ( 4 May 2010 ). Accounting Principles, Peachtree Complete Accounting Workbook. John Wiley & Sons. p. 60. ISBN 978 - 0 - 470 - 38667 - 5. Retrieved 6 April 2012. Retrieved from `` https://en.wikipedia.org/w/index.php?title=General_journal&oldid=800749171 '' Categories : Accounting journals and ledgers Talk About Wikipedia বাংলা Català Español Euskara فارسی Français हिन्दी Bahasa Indonesia Italiano मराठी Nederlands 日本 語 Português 5 more Edit links This page was last edited on 15 September 2017, at 12 : 39. About Wikipedia

Question: what are the information written in the general journal
Answer: transactions relating to adjustment entries, opening stock, accounting errors etc.