The following steps are followed in journalising: 

1. Analyse the transactions and identify the accounts (based on aspects) which are involved in the transaction. 

2. Classify the above accounts under Personal account, Real account or Nominal account.

3. Apply the rules of debit and credit for the above two accounts. 

4. Find which account is to be debited and which account is to be credited by the application of rules of double entry system. 

5. Record the date of transaction in the date column. 

6. Enter the name of the account to be debited in the particulars column very close to the left hand side of the particulars column followed by the abbreviation ‘Dr.’ at the end in the same line. Against this, the amount to be debited is entered in the debit amount column in the same line. 

7. Write the name of the account to be credited in the second line starting with the word ‘To’ prefixed a few spaces away from the margin in the particulars column. Against this, the amount to be credited is entered in the credit amount column in the same line. 

8. Write the narration within brackets in the next line in the particulars column.