To show commercial transaction data in its books, the 1C:Enterprise system uses bookkeeping journals, which are described on the "Accounting registers" branch of the configuration tree.
A bookkeeping journal resembles an accumulation register in form. When it is edited, the register's structure is developed: the register's dimension sets, resources, and attributes are created, and if necessary, screen and print forms for viewing register records in the register are created.
A distinguishing feature of a bookkeeping journal is its link to the chart of accounts and support for double-entry bookkeeping. Each entry in the register contains the mandatory properties "Dr account" (debit account) and "Cr account" (credit account) for registers that support correspondence, and the Account attribute for those that do not.