Journal entries are the heart of accounting. They’re where the story begins—where every transaction is recorded, tracked, and later used to build a company’s books. But for many students, journal entries feel tricky. The terms seem confusing, the rules sound too abstract, and one wrong step can throw the whole balance off.
The good news? You don’t need to be a math genius or accounting prodigy to master journal entries. You just need a clear way of thinking and some practice that makes sense.
Let’s walk through how you can get better at journal entries—without losing your mind in jargon.
Start with One Simple Idea: Every Transaction Has Two Sides
This is not just a rule. It’s a mindset. Think of it like this:
Every time money moves, something gives and something takes.
Bought a table for the office? Your furniture goes up. Your cash goes down.
Paid rent? Your expense increases. Your cash drops.
This is the rule of double-entry accounting. One side gets a debit, the other gets a credit.
Don’t overthink the terminology yet. Just hold on to the idea that two things always change, and they should always stay balanced.
Tip 1: Stop Memorizing Rules—Start Understanding the Flow
You’ve heard rules like:
- Debit what comes in, credit what goes out.
- Debit expenses and losses, credit income and gains.
That’s fine. But rules alone can mess with your head. Instead, try walking through the transaction in plain language.
Let’s take an example:
You paid ₹10,000 salary to your staff.
What’s happening here?
- You’re spending money (so cash goes down)
- You’re recording salary as an expense (so salary expense goes up)
Now think: expense is something the business pays for to run. And in journal entries, expenses are debited.
So:
Journal Entry:
Salary A/C – Dr ₹10,000
To Cash A/C ₹10,000
No rote learning. Just logic.
Tip 2: Learn the Golden Rules (But Don’t Rely on Them Blindly)
You’ll learn three types of accounts:
- Personal – people or companies (e.g., Ramesh’s A/C, Bank A/C)
- Real – assets (e.g., Furniture, Cash, Machinery)
- Nominal – expenses, incomes, losses, gains (e.g., Rent, Salary, Interest)
Each has its own rule. Yes, they’re worth knowing. But don’t get stuck trying to figure out “is this a nominal or real account” every time. It slows you down.
Instead, look at what’s happening in the transaction. Think about who or what is affected, and how.
The rules should support your thinking—not be a substitute for it.
Tip 3: Build a Visual Habit
Use T-accounts or draw a quick chart. Seeing the movement helps.
Let’s say you receive ₹20,000 from a client.
Draw:
Cash (Asset) ↑ → Debit
Client’s A/C (Personal) ↓ → Credit
Then write:
Cash A/C – Dr ₹20,000
To Client A/C ₹20,000
This habit turns theory into pictures. Pictures become patterns. Patterns stick in memory.
Tip 4: Practice with Real-Life Examples
Reading journal entries from a textbook is like reading cricket scores—you get the numbers, but not the feel of the game.
Instead, start with your own life.
- Got ₹500 as a birthday gift? → Cash A/C – Dr ₹500 | To Capital A/C ₹500
- Paid ₹1,200 for mobile recharge? → Telephone Expense A/C – Dr | To Cash A/C
- Bought lunch with UPI? → Food Expense A/C – Dr | To Bank A/C
Once you start seeing transactions in your day-to-day, journal entries won’t feel like a subject—they’ll feel like second nature.
Tip 5: Say the Transaction Out Loud Before Writing
Weird advice? Maybe. But it works.
When you say the transaction out loud, your brain automatically slows down and breaks it apart.
Example:
“I paid ₹8,000 in rent.”
Okay, rent is an expense. I lost money.
So rent goes up (debit). Cash goes down (credit).
Now you’re ready to write it.
Saying things out loud helps when you’re just starting out. It gives your mind a chance to catch errors before they land on paper.
Tip 6: Practice in Small Bursts, Not Long Sessions
Trying to cram journal entries in a 3-hour stretch doesn’t help. Your mind gets tired. Errors increase. Frustration builds.
Instead, try this:
- Practice 5 transactions in the morning.
- Do 5 more after lunch.
- Revisit them at night and check what you got wrong.
This spaced repetition trains your brain to see the patterns clearly. It builds long-term recall.
Tip 7: Always Ask “What is Increasing? What is Decreasing?”
This one question can unlock almost any journal entry.
Let’s take a few:
Example 1: Borrowed ₹50,000 from the bank
- Cash is increasing → Debit
- Bank Loan (Liability) is increasing → Credit
Entry:
Cash A/C – Dr ₹50,000
To Bank Loan A/C ₹50,000
Example 2: Purchased goods worth ₹15,000 on credit
- Stock (asset) is increasing → Debit
- Creditor (liability) is increasing → Credit
Entry:
Purchase A/C – Dr ₹15,000
To Creditor A/C ₹15,000
This method never fails. Ask yourself what’s going up and what’s going down. Then match that with debit or credit.
Tip 8: Get Comfortable With Reversals and Adjustments
Mistakes happen. That’s part of learning.
Sometimes you pass a wrong entry. Sometimes you miss one. Don’t panic. Learn how to reverse it.
Wrong entry:
Salary A/C – Dr ₹10,000
To Bank A/C ₹10,000
But you actually paid ₹12,000.
Correction:
Salary A/C – Dr ₹2,000
To Bank A/C ₹2,000
Being able to fix entries means you’ve understood how they work—not just how to write them.
Tip 9: Use One Notebook Only for Journal Practice
Don’t scatter your journal entries across multiple books or pages.
Have one clean, organized notebook where every entry is dated, labeled, and grouped. You’ll start to notice patterns. You’ll flip back and learn from your past errors.
At Munimji, we call it the “Journal Log”—and our students swear by it.
Tip 10: Keep Revisiting the Basics
Even experienced students mess up journal entries when they forget the fundamentals.
Every once in a while, go back and write 10 basic entries:
- Started business with capital
- Bought stationery for cash
- Sold goods on credit
- Paid for electricity
- Received rent
- Paid loan
- Collected money from debtors
- Deposited cash into bank
- Withdrew cash for personal use
- Paid salary
It’s like warming up before a match. Keeps you sharp.
Final Thoughts
Mastering journal entries isn’t about remembering complex rules. It’s about understanding how money moves—and building the muscle memory to record it right.
You don’t need fancy words. You don’t need shortcuts. You need clarity, consistency, and a calm mind.
At Munimji, we keep it simple. We teach journal entries the way they should be learned—step by step, real to life, and always connected to what students face in real exams and real offices.
So grab your pen. Open a fresh page. And start with one transaction at a time.
Because once you master journal entries, everything else in accounting becomes easier.
