A general journal records transactions in date order. Give every entry a date, a short explanation and enough lines to show both sides. Debit lines normally appear first. Indent credit account titles so another bookkeeper can scan the entry quickly. The sum of debits must equal the sum of credits within each entry.
Identify what has already been recorded. Paying a vendor bill reduces accounts payable because the expense or asset was recognized when the bill arrived. Owner funding belongs in capital, while customer payments belong in revenue only when they represent a new earned sale. A purchase on credit does not move cash. Use the transaction's economic effect rather than guessing from the word payment.