Kirjendi, mis sisaldab peale debiteeritava ja krediteeritava konto ka muud infot, alusel tehakse raamatupidamiskanne päevaraamatusse. Päevaraamatus oleva raamatupidamiskande alusel tehakse konteering pearaamatu kontodesse.
An accounting entry is needed to establish an accurate record of every business transaction. Without a complete set of accounting entries, an organization will not have sufficient information to construction a set of financial statements, and therefore no way to judge its financial performance or financial position. Accounting entries are also needed by an organization’s auditors; they cannot conduct an audit without having a complete set of financial records, and those records are created with accounting entries.
A journal entry records a financial transaction in a business’s accounting books. It documents the date, accounts affected (debits and credits), amounts involved and a description of the transaction.
