A journal entry is the act of keeping or making records of any transactions either economic or non-economic.
Transactions are listed in an accounting journal that shows a company's debit and credit balances.
As a result, journal entries directly change the account balances on the general ledger.
[1] In a real business, recording transactions and recurring items involves practical application of accounting principles.
This follows the rule that an increase in assets (cash) is debited, and revenue from sales is credited.