The
Journal Entries Guide
A complete reference of accounting journal entries, topic by topic — with worked examples.
DrCr
The Journal Entries Guide
We created this guide to help our colleagues — fresh graduates and junior accountants — build a simple, complete understanding of accounting principles — account by account, in a professional way. We believe the surest way to truly understand and retain any accounting topic is to know how it is booked: once you can write the journal entry, the concept stays with you and comes back easily whenever you need it.
Fixed Assets (EAS 10 / IAS 16)Purchase · Depreciation · Sale · Exchange · Revaluation · Impairment — with a self-test quiz
Inventory (EAS 2 / IAS 2)Purchases · Sales & COGS · Costing methods · Counts · NRV · Manufacturing — with a self-test quiz
Revenue (EAS 48 / IFRS 15)Invoices & VAT · Collections & withholding · Advances · Deferred & accrued · Contract revenue (POC) — with a self-test quiz
Leases (EAS 49 / IFRS 16)Right-of-use asset & lease liability · Amortization schedule · Lessor accounting — with a self-test quiz
More topics are on the way — this guide grows chapter by chapter.