Het journaal

The journal is the primary accounting book, where all business transactions are recorded for the first time in the order in which they occur. 
It is often referred to as the book of original entry.
Every transaction is recorded through a process called journalizing. 
This involves identifying the accounts affected, applying the rules of debit and credit, and providing a clear explanation.
Each record in the journal is called a journal entry. 
A typical journal entry includes the transaction date, the names of the accounts involved, the amounts to be debited and credited, and a short narration explaining the transaction.
For example, when a business receives ten thousand dollars as capital, the cash account is debited with ten thousand dollars, and the capital account is credited with the same amount. 
The narration for this entry typically reads, "Capital introduced by the owner.”
This follows the double-entry system, where every transaction impacts at least two accounts.
The journal provides a clear, chronological record of all transactions. It serves as the foundation for posting entries into the ledger and preparing accurate financial statements.