Accounting journal entries are the recording of business transactions in an accounting system. They are used to record financial activity, such as purchases, sales, and payments, which allows companies to keep track of their cash flow. Every time a company enters into a transaction with another company or individual, they must document it in a journal entry. This might include buying new supplies, paying salaries or other bills, or selling services or goods. Accounting journal entries are organized into debits and credits, where debits signify money leaving the business and credits signify money entering the business. By tracking these transactions, businesses can ensure accurate financial reporting and analysis.