Define: Journalising

UK Accounting Glossary

Definition: Journalising

Quick Summary of Journalising

Journalising is the act of recording the debit and credit aspects of a business transaction in a journal, alongside an explanation of the transaction (known as Narration).

What is the dictionary definition of Journalising?

Dictionary Definition

The entering of financial data (usually taken from a journal voucher), pertaining to a specific transaction, in a journal under a double-entry bookkeeping system. It involves the recording of five aspects of a transaction:

  • its date,
  • the ledger account to be debited and the amount,
  • the ledger account to be credited and the amount,
  • a brief description of the transaction,
  • and the transactions cross-reference to the general ledger.


Cite Term

To help you cite our definitions in your bibliography, here is the proper citation layout for the three major formatting styles, with all of the relevant information filled in.

Page URL
Modern Language Association (MLA):
Journalising. Payroll & Accounting Heaven Ltd. April 02, 2020
Chicago Manual of Style (CMS):
Journalising. Payroll & Accounting Heaven Ltd. (accessed: April 02, 2020).
American Psychological Association (APA):
Journalising. Retrieved April 02, 2020, from website:

Definition Sources

Definitions for Journalising are sourced/syndicated and enhanced from:

  • A Dictionary of Economics (Oxford Quick Reference)
  • Oxford Dictionary Of Accounting
  • Oxford Dictionary Of Business & Management

This glossary post was last updated: 28th December 2019.