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Recurring Journal Entry

Meaning of Recurring journal entries

Recurring means repeating of any event periodically. If in the business, if any transaction or event repeats after sometime, there is need to record same transaction or event repeatedly. All such journal entries are called recurring journal entries or Repeating Journal Entries.

These journal entries must be same but amount of such journal entries may change. For example, I got every month fees from my student for my tuition service. So, my recurring journal entry is

Cash Account Dr.
Tuition fees account Cr.

But any month, some students may add or some student may leave my tuition class. So, tuition fees may differ. There are lots transactions are recurring based. So, there journal entries in our book will also recurring journal entries. For example, we pay the salary every month to employee, for example, we pay internet bill every month. For example, we pay electricity bill every month.


Salary account Dr.
Internet Expense Account Dr.
Electricity Expense Account Dr.

Bank Account Cr.

If you are using any accounting software, as accountant you can increase your productivity by not again pass same journal entry. You just copy your old and make it recurring. If you do not know, learn first to copy a journal entries in accounting software.

If you are using only Tally.ERP 9 and want to copy journal entry for passing recurring journal entries, you just choose the button below duplicate in your day book after selecting the journal entry which you want to make its copy.

See screenshot





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Accounting Education: Recurring Journal Entry
Recurring Journal Entry
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Accounting Education
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