Mr. Melkonian

used to keep entries together transaction by transaction

before going into ledger accounts

chronological order

one column for debit and one for credit

all of the accounting changes for one transaction

left column

right column

in each transaction

recording account entries in the journal

balanced accounting entry recorded there first

enter year in small figures on first page. don't repeat, enter new years

first line of each page, don't repeat. enter new month when it happens

first line of each journal entry. day is repeated, irrespective of trans #

continuous recording... 

work is organized, make sure everything is in order

look back - particularly for balancing a ledger