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When recording transactions is it is best to have a system, a set of question, to format our though process. A system for recording transactions will prevent us from freezing up and not knowing how to move forward when building journal entries. There are many options for ways to think about journal entries and how to construct them. Options are great but too many options Leeds the human mind to freeze. A system will prevent journal entry mind freeze. A journalizing system will all prevent the learning of rules that do not apply in all cases. Similar to math, it is possible to learn rules that only apply to a certain set of problem but are not universally applicable, requiring us to unlearn them in the future. Unlearning is more difficult than learning and a journal entry recording system will help us prevent learning bad rules. The journalizing system is based on the idea of recording the parts of the transaction we know first and then using this information to construct the rest of the transactions. We will provide some example journal entries to demonstrate the journalizing system. The best way to practice is to apply this system to recording many, many, many journal entries. We have many examples to help with the practicing of many, many, many journal entries.