Which of the following best describes the required components of a journal entry?

• A. Date, accounts debited and credited, amounts
• B. Date, amounts, and supporting receipt
• C. Accounts debited, accounts credited, but no date
• D. Date, accounts debited and credited, amounts, and a brief description

Answer: (D)

A journal entry must capture what happened, when it happened, which accounts are affected on both sides, and how much for each side, plus a brief note explaining the transaction. The date records timing, the accounts debited and credited with their amounts show the double-entry mechanism and keep the books in balance, and the short description helps anyone reviewing later understand the purpose of the entry. The best choice includes all of these elements, making the entry complete and clear. A supporting receipt is important for verification but is not itself a required line item inside the journal entry. The other options miss one of these essential pieces, leaving the entry incomplete or ambiguous.