Journal entries

You have to analyze a transaction to figure out what is happening and what accounts are affected. For example; did an owner contribute cash or property into the business; did the company purchase equipment, supplies, or inventory; did the company make sales or preform a service, did the company issue stock or pay dividends. Once you figure out the transaction you can figure out what accounts are affected, then you can determine are you increasing the account or decreasing the account.

For an example: Owner contributed cash and property into the business. The accounts affected are Cash (increase), Property (increase), and the Owner's Capital account (increase), so the journal entry will be:
Debit Cash for the amount of cash received
Debit the Property account for the amount of property received
Credit the Owners' Capital account for the total amount.

If the business purchases supplies (increase) and pays by cash (decrease), your journal entry will be:
Debit Supplies for the amount purchased
Credit Cash for the amount

If the business provides a service (increase) on account (increase) the journal entry will be:
Debit Accounts Receivable for the amount of service provided on account
Credit Service Revenue for the amount of service provided

Make a table with one large column for your entries,one small one for the legder folio,and two more,one fr debits and the other for credits.and start posting!