Rules for journalizing:

The transactions which is act of recorded in journal that is journalizing. The rules of journalizing are as follow:
1.  First use two separate lines for writing the names of two accounts concerned in all transactions.
2.  First we show the date of entry and particular then write the names of debtor or account to be debited which is write in first line and the creditor name of account is to be credited in second line.
3.  Write the name of which is debited the line starting the particular column and that of account to be credit which is short distance from next line.
4.  The term “Dr” is debited shows and “Cr” shows the credit line. One line shows one entry in particulars column only. The line doesn’t extend the amount of column.