Day 3: Journal Entries – The Book of First Entry | EzyIntern UGC Internship Program

🎓 EzyIntern UGC Internship Program 2026

📘 Domain: Accounting & Tally with GST

Welcome to Day 3 of the Accounting & Tally with GST live training series. In today's session, students will learn how business transactions are recorded through Journal Entries, which are known as the Book of First Entry in accounting.

This session will help students understand the format of journal entries, how to record different types of transactions, and how to apply accounting rules correctly in real business situations.

📚 Topics Covered:
✅ What is a Journal?
✅ Format of a Journal Entry
✅ Recording Simple Business Transactions
✅ Compound Journal Entries
✅ Debit (Dr.) and Credit (Cr.) Applications
✅ Narration in Journal Entries
✅ Live Practice with Multiple Transactions

By the end of this session, students will be able to record business transactions accurately and prepare journal entries with confidence. These concepts form the foundation for ledger posting, trial balance, final accounts, Tally Prime, and GST accounting.

Whether you are a beginner, commerce student, or aspiring accounting professional, this class will strengthen your practical accounting skills and understanding of financial records.

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