Example:
January 4 Purchase a RM320 typewriter on credit from Lim Trading
1. Debit notes are recorded first, then followed by credit notes (credit notes should be written at the end column).
2. The description of the transaction should be concise, compact, and written in brackets
3. Posts in the General Journal must contain:
(a) Date
(b) Item
(c) Amount
(d) Description