Preparation of journal entries

Based on the three golden rules. 

Income statment has all nominal accounts 

Balance sheet has all real and personal accounts. 

In the books of original entry, all transaction are recorded in a line but the amounts are posted to debit or credit. 

From there these transactions are transferred to individual ledgers. The above one is called a jgeneral journal and this one comes into general ledgering. 

That is what I meant. Followed a counting cycle/process