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What is a recurring journal entry?

Harold Averkamp, CPA, MBA

Definition of Recurring Journal Entry

A recurring journal entry is a journal entry that is recorded in every accounting period.

Some recurring journal entries will involve the same accounts and amounts each month. Other recurring entries will involve the same accounts, but with differing amounts.

Recurring journal entries may also be referred to as memorized journal entries or standard journal entries.

Examples of Recurring Journal Entries

A company that prepares monthly financial statements uses recurring journal entries to record the same monthly amount of depreciation. The entry debits Depreciation Expense for $3,000 and credits Accumulated Depreciation for $3,000 each and every month.

A company may also have recurring journal entries in which the accounts are identical but the amounts vary each month. For example, the company’s payroll entry will have the same accounts but different amounts due to the number of employees and/or the number of hours worked. Other examples of recurring entries with amounts that differ each period include sales, interest earned, interest expense, bank service charges, and others.

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About the Author

Harold Averkamp

For the past 52 years, Harold Averkamp (CPA, MBA) has
worked as an accounting supervisor, manager, consultant, university instructor, and innovator in teaching accounting online. He is the sole author of all the materials on

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