How can we pass the entry in journal and how can we check that which expenses comes in debit side nd which comes in credit side?

To pass an entry in a journal, you need to follow the basic principles of double-entry bookkeeping. This means that for every transaction, you must record at least two entries: one on the debit side and one on the credit side.

To determine which expenses come in the debit side and which come in the credit side, you need to understand the basic rules of debits and credits:

1. Debit (Dr.): Debit entries increase assets, expenses, and losses while decreasing liabilities, income, and gains.

2. Credit (Cr.): Credit entries decrease assets, expenses, and losses while increasing liabilities, income, and gains.

Here's a step-by-step guide to recording entries in a journal:

1. Identify the transaction: Determine the nature of the transaction and the accounts affected.

2. Determine the account type: Identify whether the account is an asset, liability, equity, income, or expense account.

3. Determine the impact: Decide whether the transaction increases or decreases the account balance.

4. Apply the rules of debits and credits: Use the rules above to assign the appropriate side (debit or credit) to the affected accounts.

5. Record the entry: Write the entry in the following format:
- Date: The date of the transaction.
- Account title: The name of the affected account.
- Debit or Credit (abbreviated as Dr. or Cr.): The side of the account affected.
- Amount: The monetary value of the entry.

6. Balance the entry: Ensure that the total debits equal the total credits in the journal entry.

7. Post the entry: Transfer the journal entry to the respective general ledger accounts.

By following these steps, you can pass entries in a journal and determine the appropriate side (debit or credit) for each expense based on the rules of debits and credits.