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Journals - I cannot get the hang of it

I am really struggling with Journals. This is annoying specially because my main issue is the allocation of accounts. The examples arent clear enough and the exercises just leave me dumbfounded.

I keep failing at the exercises and putting it honestly just feel this is not for me!!!

Anyone else struggling with it or just me?


  • cleesclees Registered Posts: 33
    what is it about journals that your struggling with:?
    do you have a specific question as an example?
  • Adele69Adele69 CambridgeAAT Student Posts: 320
    edited March 2016
    I had the opposite problem at level 2, unable to get the entries on T accounts correct, and now rely on T accounts to work out the double entry effect, though I worked in departments years ago where journals and virements were common so got familiar with them a long time before doing any bookkeeping.

    e.g. Sales are a credit so a Credit invoice

    then the Credit Customer pays invoice

    and a Cash invoice
    Cash Sale..£50Cr



  • SusanCSusanC AAT Student Posts: 23
    I suspect you're struggling with journalling for correcting errors? (I found Kaplan didn't explain this very well but I had a good tutor who gave us loads of examples & practice.)

    1.Write down your double entry of what was done (might involve 2 accounts or 3). If it doesn't balance (total credits bigger than total debits or vice versa) you'll need a suspense account to make it balance
    2. Write down the double entry of what it should have been.
    3.Then reverse the 'what was done' to remove the error ie credit the debit(s) & debit the credit(s).
    4. Do the 'what should have been' to enter the correction.

    There are short cuts but do it in stages till your'e confident with the process.

    At level 2 the only other scenario is payroll (I think) - do you need help with that?
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