General journal entry

In traditional accounting, a record of a transaction in which the total amount in the Debit column equals the total amount in the Credit column. Each amount is assigned to an account on the chart of accounts. For day-to-day transaction entry, QuickBooks uses familiar forms (invoices, bills, checks). It has a General Journal Entry form that you can use for special transactions (such as selling a depreciated asset) or for all transactions if you prefer the traditional system.