Journal Entry Helper

Pick a transaction. See exactly which accounts to debit and credit. Forty-six of the most common journal entries every business owner, bookkeeper, and student runs into — straight from the Foundations Journal Entries Reference.

The one rule: Debits increase assets & expenses; credits increase liabilities, equity & revenue. Every entry must balance — total debits always equal total credits.

Choose a journal entry

Amount (optional)

This tool is a companion to the free Baratelli Foundations: Journal Entries Reference — 46 entries with plain-English explanations. Part of the free Foundations Series.

Educational tool only — not accounting, tax, or financial advice. Account names and treatments are general and may differ under your chart of accounts, entity type, or reporting framework (US GAAP vs IFRS). Confirm with a CPA. © The Baratelli Institute · baratelliinstitute.com

Educational references and tools — not legal, tax, accounting, or investment advice, and not a recommendation to buy or sell any security. Consult a qualified professional about your specific situation. © 2026 The Baratelli Institute.