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.

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

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.