The journal entry can consist of several recordings, each of which is either a debit or a credit. The total of the debits must equal the total of the credits or the journal entry is said to be "unbalanced".
Here at this page you can create Journal Entry by
1. Selecting the By Ledger Name from where the amount needs to be sent
2. Select the To Ledger Name to where you need the amount to be received
3. Enter the Amount
4. Enter the Remarks and click on Save Button to record the Journal Entry