Financial behaviour part 2 (accounting double entry)

As a human whenever we urge to achieve something we have to give something to get some whether in the form of money, time, effort etc. The same principle is applied in Accounting transaction recording that is to record the both effects of what we gave up to achieve or get something.
In a business environment whenever a transaction happens it has two affects one is Dr. and other is Cr. The general journal is used to record the description of the transaction or event affecting certain accounts by an amount in such a way that total amount of Dr. for a transaction is equal to total amount being credited.
The amount by which a certain account is either debited or credited is posted to the General Ledger or T-Account of that account. The amount posted is equal to the amount by which the account is affected in General Journal. Hence the General Journal accounts for the individual balances of the specific accounts.
The closing balance of each Ledger or T- Account on the period end is transferred to the Trial Balance.