Dictionary / General Journal
What does General Journal mean in accounting?
Quick definition
Cash & bankingThe catch-all book of original entry for transactions that do not belong in a sales, cash, or purchases journal.
Read more below
This one is for adjusting entries, depreciation, and reclasses.
Examples
Monthly depreciation on the printer
You run a print shop. On June 30 you post the month's depreciation on the wide-format printer you capitalized last year. That cost is not a sale or a customer payment, so it does not belong in a sales or cash-receipts journal. In QuickBooks Online open Journal entry (in Xero, Manual journal) dated June 30: debit Depreciation expense $240, credit Accumulated depreciation $240. You will see Depreciation expense on the June P&L and Accumulated depreciation on the balance sheet; reopen that journal if the $240 looks wrong.
Coating stock belongs on a bill
On October 8 your mobile detailing shop receives an $875 invoice from a coatings supplier for ceramic coating stock delivered that week. Enter a bill dated October 8 to that supplier, coded to Job materials. Accounts payable increases $875 and that supplier appears on the AP aging. Do not post that purchase as a journal entry debiting materials and crediting AP. A journal skips the vendor bill, so you cannot apply the later payment to an open invoice and the aging stays blank.
Journal vs general journal
A journal is the chronological book idea: the dated list of transactions before they post to the ledger. This page is one type of that book, the catch-all for items that do not fit a sales, cash, or purchases journal. In QuickBooks Online, people often say journal when they mean the Journal entry screen. That screen is this book. Use it for depreciation or a reclass. Use an invoice or a bill for a sale or a vendor purchase.
Why it matters
The general journal is the catch-all book of original entry for items that do not belong in a sales, cash, or purchases journal: adjusting entries, depreciation, and reclasses. Each line you add there is a journal entry. You will not open it for everyday invoices and bills, but you will use it most month-ends if you have equipment to depreciate or a miscode to fix. Skip those journals and used assets and corrections never hit the P&L; record a vendor purchase or a customer sale here instead of a bill or invoice and the accounts payable or accounts receivable aging never sees it.
Keep learning
Start with the bookkeeping basics, then compare software when you are ready to pick a tool.
Getting startedBookkeeping basics for small-business ownersWhat bookkeeping is, the records you need, double-entry in plain English, and a monthly rhythm that fits a 1–50 person shop.Updated October 4, 2026
RolesWhat does a bookkeeper do?A bookkeeper records bills, invoices, and bank activity so your books stay current. See the weekly work, the month-end close, and what they do not do.Updated August 18, 2026
Monthly closeMonthly bookkeeping: what to close each monthMonth-end is the job: reconcile banks and cards, age bills and invoices, check payroll, then read the reports. A close checklist for small-business owners.Updated August 18, 2026
Receipt CaptureThe 7 Best Receipt Capture Tools for Small BusinessThe 7 best receipt capture tools for small business, ranked: OCR accuracy, QuickBooks and Xero sync, real pricing, and honest tradeoffs for each pick.Updated August 9, 2026Frequently asked questions
Is the general journal the same as a journal?
No. A journal is any chronological book of original entry. This book is the catch-all journal for items that do not fit a sales, cash, or purchases journal.
When should I use the general journal instead of a bill or invoice?
Use it for adjusting entries, depreciation, and reclasses. Enter a bill or invoice for a vendor purchase or a customer sale, or the aging never sees it.
Where is the general journal in QuickBooks or Xero?
Open journal entry in QuickBooks Online, or the equivalent manual screen in Xero.
Is a journal entry the same as the general journal?
No. A journal entry is one recording. This book is the one those leftover recordings sit in.