Journal entries may also contain business-specific information, such as the subsidiary or subsidiaries involved in the transaction and the currency or currencies utilized.
Journal entries may include several data points, however, they typically include:
A header that describes the entry type and the date written in the journal;
A numerical identifier or reference number that is unique;
One or more accounts and sums that will be debited by the transaction, as well as the date(s) on which these debits will occur;
One or more accounts and sums that the transaction will credit, as well as the date(s) on which these credits will be made; and
A brief summary of the deal.