Process of journal entry recorded

Explain the process of journal entry recorded?

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In double entry system like debit and credit concept Journal Entries are recorded. The following steps to be followed in order to record a journal entry:-

a) Journal entry number is first entered.
b) Next Date of transaction is to be entered.
c) Now enter the Debit item (according to golden rules of accountancy).
d) Corresponding GL folio number have to be entered.
e) Debit amount has to be entered.
f) Enter the credit item (according to golden principles of accountancy).
g) At the credit column enter the amount.
h) Description of the transaction has to be given in short.
i) Before next transaction leave a single line.

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