In basic bookkeeping, how is a standard journal entry recorded in the accounting records?

Introduction / Context:
Journal entries are the foundation of double entry bookkeeping. Every transaction is first recorded in the journal, stating which accounts are debited and which are credited, along with the amounts and a brief explanation. Understanding the proper format of a journal entry is essential for producing accurate ledgers and financial statements. This question asks how a standard journal entry is recorded in practice.

Given Data / Assumptions:

• The business uses double entry accounting, where each transaction affects at least two accounts.
• Journal entries must be dated and accompanied by a short description or narration.
• Debits and credits must be equal in amount for every journal entry.
• Both cash and credit transactions must be recorded systematically.

Concept / Approach:
A typical journal entry format includes the date of the transaction, the account(s) to be debited listed first with the debit amount, the account(s) to be credited listed next (often indented) with the credit amount, and a brief narration or explanation below. This structure documents the nature of the transaction and provides a clear audit trail. The journal serves as the book of original entry, from which amounts are later posted to the ledger accounts.

Step-by-Step Solution:
Step 1: Recall that each journal entry must identify the transaction date so that events can be tracked chronologically. Step 2: The account to be debited is written on the first line, with the debit amount shown in the debit column. Step 3: The account to be credited is written on the next line, usually indented, with the credit amount shown in the credit column. Step 4: A brief narration or explanation is added to describe the nature of the transaction (for example, being amount received from customer, being salary paid). Step 5: Evaluate option a, which describes exactly this process and format. Step 6: Evaluate option b, which suggests recording only a total amount without naming accounts; this would not satisfy double entry requirements. Step 7: Evaluate option c, which proposes entering transactions in random order without dates or descriptions; this would make the records unreliable and useless. Step 8: Evaluate option d, which suggests ignoring credit transactions; this would miss many important transactions and is incorrect. Step 9: Conclude that option a correctly explains how a journal entry is recorded.

Verification / Alternative check:
Consider a transaction where the business pays Rs 10,000 in rent by cheque on 5 April. The journal entry would appear as: 5 April Rent Expense A/c Dr 10,000 Bank A/c 10,000 (Being office rent paid by cheque) This example shows the date, debit account, credit account, amounts on the respective sides, and a narration. It matches the description given in option a and demonstrates the standard journal entry format.

Why Other Options Are Wrong:
Option b would not provide any information about which accounts are affected, breaking the logic of double entry. Option c would destroy chronological order and omit key details, making it impossible to construct an accurate ledger or audit trail. Option d ignores credit transactions such as sales on credit, accruals, and non cash adjustments, which are essential parts of the accounting system.

Common Pitfalls:
Beginners sometimes forget to include a narration, making it harder to understand the purpose of an entry later. Others may mismatch debit and credit amounts, which will cause the trial balance not to tally. Another pitfall is misclassifying accounts, for example debiting an asset instead of an expense. To avoid these issues, always think through the transaction carefully, decide which accounts are affected and how, and then record the journal entry with date, accounts, amounts, and a clear explanation.

Final Answer:
A standard journal entry is recorded by recording the date, listing the account(s) to be debited with amounts on the debit side, listing the account(s) to be credited with amounts on the credit side, and adding a brief narration.