GLMovement used for associating a chart of accounts, a currency, and a calendar. A journal represents a change in the balances of a business's financial accounts. Many tasks or transactions throughout an enterprise will result in the creation of a journal. Some examples are creating a customer invoice, paying a vendor, transferring inventory, or paying employees. A journal consists of a header with general information, and two or more lines specifying what accounts will be affected. A journal typically includes balanced debit and credit lines.