This free general journal template records double-entry journal entries for a UK small business: corrections, reclassifications and year-end adjustments that do not come from an invoice or bank line. Each line carries a journal number, and the sheet checks that every journal’s debits equal its credits, not just the grand total.
What kind of entries go in the journal?
Typical journal entries include:
- Corrections: moving a cost posted to the wrong account.
- Depreciation: the year’s charge on equipment and vehicles.
- Accruals and prepayments: matching costs to the period they belong to.
- Opening balances: setting up accounts at the start of a new system.
- Year-end adjustments: stock counts, bad debts and similar items your accountant asks for.
How the per-journal check works
Many journal templates only compare total debits with total credits. That misses two unbalanced journals that happen to cancel each other out. This template adds up debits and credits for each journal number separately, and the Check column shows OK only when that journal balances. It also flags a missing journal number or a line with an amount in both columns. The STATUS tile reads Balanced only when every line passes.
Good habits for journals
- Number journals in order (JNL-001, JNL-002) and enter all lines of one journal before starting the next.
- Write a clear reason in the Description. Journals change ledger balances, so whoever reviews them later needs to know why.
- Once posted, carry the new balances into your trial balance template.
