Workpapers

General Journal Template

A general journal template for recording all types of journal entries in chronological order. Includes columns for date, journal entry number, account, description, debit, and credit with running debit/credit totals to verify entries balance.

How to use this template

1

Set up the journal period

Enter the accounting period at the top of the journal. All entries in the journal should fall within this period.

2

Number each journal entry

Assign a sequential journal entry number to each entry. This makes referencing and tracing entries to the GL easier.

3

Enter debit and credit lines

For each entry, record the account name, description, and either the debit or credit amount. Each entry must balance.

4

Verify entry balances

Confirm each journal entry's debits equal its credits before posting. The template highlights unbalanced entries automatically.

5

Post entries to the general ledger

After review and approval, post all balanced entries to the GL. Mark each entry as posted and retain the journal as a workpaper.

Why use this template

  • Sequential entry numbering creates a clear audit trail for all postings
  • Debit/credit balance check prevents unbalanced entries from being posted
  • Chronological format matches how GL reports are organized for easy cross-reference
  • Serves as the primary source document for all period-end journal entries

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