Overview
A journal entry is the record of a financial transaction recorded (entered) in a journal. A journal details all the financial transactions of a business and which accounts these transactions affect. Journal entries are assigned to specific accounts using a Chart of Accounts, and the journal entry is then recorded in a Ledger account. The journal entry can consist of several items, 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". All corrections to transactions should be done from within the Module they were originally entered from. The only time you would enter a Manual General Ledger Journal would be for an Adjustment to a Manual Entered Journal or an Entry of a transaction that has no relevance on any of the source modules.
...
The General Journal is where double entry bookkeeping entries are recorded by debiting one or more accounts and crediting another one or more accounts with the same total amount. The total amount debited and the total amount credited should always be equal and nett out to zero. Normally all Journals that are generated are generated from the original transaction of entry point. The only time a General Journal would need to be entered would be to adjust accounts balances within the General Ledger.
...