Sales-Related and Purchase-Related Trans ictions Using Perpetual Instructions Instructions Chart of Accounts Journal Chart of Accounts Journal System Journalize the transactions. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered. DATE DESCRIPTION 1 2 3 4 S JOURNAL POST. REF. DEBIT CREDIT X X