# Journal transactions

The Journal transactions are able to display all or a selection of any of the journal transactions that have been performed for any account.

Whenever the value of an account is updated for any reason, a journal transaction is created containing the details of the update. Because Accentis Enterprise is a full double-entry accounting system, there will always be two accounts involved in a single journal transaction: one account will be debited and the other account will be credited by the transaction amount.