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how to record a journal entry the easy way welcome to another video guys my name is Bill Hannah and this is the Financial Controller channel where I teach you tips and tricks to supercharge your accounting career Ive been in the accounting game for over 15 years I started out as an auditor then I went to become a staff accountant senior and then manager and then our controller and the whole purpose of this channel is to give you the summary and the juice of my experience over the last 15 years so that you can apply it to your own career and learn from it so today were talking about how to record a journal entry and journal entries are the building blocks of the financial statements as we all know business transactions gets recorded in the form of debits and credits as a journal entry that will go to a trial balance the purpose of which is to make sure that all of our debits and credits are equal and then from the trial balance we can summarize that into a financial statement which is