Journal entries in Tally Prime are used to record financial transactions of a company. Here are the steps to create a journal entry in Tally Prime:

1. Open Tally Prime and select the company in which you want to create a journal entry.
2. Click on “Accounting Vouchers” in the Gateway of Tally screen.
3. Select “F7: Journal” from the list of voucher types.
4. In the journal entry screen, select the date of the transaction and enter a unique voucher number.
5. Select the ledger accounts to be debited and enter the amounts in the “Debit” column.
6. Select the ledger accounts to be credited and enter the amounts in the “Credit” column.
7. Enter a narration, if required, to explain the purpose of the transaction.
8. Press Enter to save the journal entry.

It is important to ensure that the total amount debited is equal to the total amount credited in a journal entry.