I am just starting an accounting class and am curious as to what begins a journal sheet. I started a fictional business and have the first journal page completed. Now it is the second month. What do I start with? Do I use the Cash from the last journal, basically what do I start with? :confused:

Get the balance from last month on Balance Sheet accounts and carry them over to start of the second month.

For income statement accounts, you need to use them to get the net income, in order to update your retained earnings in balance sheet. Income statement accounts should start at 0 each month.

If you don't know the difference between balance sheet account and income statement account, you can go to the beginning of your accounting textbook, it should be explained in the very beginning.