Narration in accounting refers to a brief explanation of each transaction that is written under each entry in the journal. The narration helps to identify the subject matter of the transaction and can be used to detect any mistakes in determining the debit or credit aspect of a transaction. Narration is important for categorizing transactions into appropriate accounts and is considered an essential part of a journal entry. The length of the narration depends on the complexity of the transaction and whether management wants the journal itself to contain all relevant information. In summary, narration is a description of a business transaction that is recorded in the journal and is used to provide additional information about the transaction.