What are journal entry header and detail differences?
Each journal entry contains at least one debit line item and one credit line item. Information that is common for each of these lines is contained in a journal entry header. The common information is specified only once for the entire transaction.
Example
Bill, a member of the accounting staff at River Bend, is creating a journal entry for the $100 purchase of apples. Both transaction lines share common information such as a posting date, transaction date, and user-defined reference number. This is specified once, and is shared by both detail lines.
The detail lines hold unique information, such as the account that is impacted and the dollar amount of the transaction. (To create a balanced entry, one detail line will include a positive amount and the other will include a negative amount.)