What Is a Journal Book? How Is It Kept?

The journal book is the primary accounting book where all financial transactions of a business are recorded in chronological order. Every business subject to the balance sheet method must keep a journal book.

Importance of the Journal Book

• Primary source: The first place all accounting records are entered
• Legal evidence: Serves as proof in tax audits and commercial disputes
• Error detection: The double-entry logic enables balance verification
• Audit trail: Ensures traceability of financial transactions

Double-Entry Bookkeeping

Each financial transaction affects at least two accounts: one is debited, the other credited. Debits always equal credits.

e-Ledger and the Journal Book

Under the e-Ledger application, the journal book is kept in XBRL-GL format electronically. e-Defter PRO automatically converts your accounting data into journal entries and prepares them for GİB approval.

Last updated: April 22, 2026 — e-Defter PRO Content Team