Answer
The journal is the book of prime entry for transactions that don't fit the other day books—opening entries, closing/adjusting entries, correction of errors, depreciation, writing off bad debts, purchase/sale of non-current assets on credit, and transfers between accounts. Each journal entry shows the accounts to debit and credit, the amounts, and a narrative explaining it.
Journal entry (bad debt write-off):
Dr Bad Debts Expense 500
Cr Trade Receivables 500
(Being irrecoverable debt of X Ltd written off)Real-world example Depreciation and error corrections are recorded via journal entries with a narrative, not in the sales or cash book.