2. Accounting information flows through various places before finally resting in the general ledger. When information originally is recorded it goes to the general journal - this is a book of original entry. Prior to computers, and even in tandem with computers, companies would hold a list of journal entries and the purpose would be listed on each transaction. When you record a payroll transaction for the issuance of paychecks to employees, what information do you need to know to record the transaction and would you include a description line on your entry?