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Write narrations with journal entries?

30 September 2016

Hi,

is it necessary to write narrations along with journal entries in the examination , where there is no mention for narrations in the question itself?

Takes much precious time explaining every entry...

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5 Replies

khushi sharma (student) (499 Points)
Replied 30 September 2016

yes it is good to write narrations I suggest you to read examiner s comments here they mention and may be u got your answer

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(Guest)

Yes, Khushi is right. If possible, try to right at least short narrations in ur words.

Martin Schmidt (9 Points)
Replied 01 October 2016

Thank you both of you :)

Rama chary Rachakonda (Master in Accounts & high court Advocate email ID:ramachary64@gmail.com voice no:9989324294) (7366 Points)
Replied 01 October 2016

A short explanation of each transaction is written under each entry which is called narration. The subject matter of the transaction can be ascertained through narration. Besides this, if there be any mistake in determining debit or credit aspect of a transaction, it can be easily detected from narration. "A journal entry is not complete without narration".

Nitish Agrawal (CA) (810 Points)
Replied 03 October 2016

Yes writting narration in short shows your command over the subject...particularily over that particular quetion in exam...It adds to the presentation...and like Rama ji said a journal entry is incomplete without the narration. They are forming part of your answer and also an essential part. You just have to right in short the explanation of the transaction for which you have passed the entry!!!