Whar are particulars to be recorded

What are the particulars we want to record? ?

It depends on the source.

If the source is .... then we want to record these particulars : ....

Usually the minimum details we want to record are the name of the source (column A), date of the source (column B), the reference number of the source (column D), what accounts to debit (column L), what accounts to credit (column L), the debit amounts (column M), the credit amounts (column M), etc.