Final answer:
A general journal entry consists of four parts: the date, the accounts and amounts to be debited and credited, a transaction description, and a reference number.
Step-by-step explanation:
Each general journal entry consists of four parts. These include: (1) the date of the transaction, (2) the accounts and amounts to be debited and credited, (3) a brief description or narration of the transaction, and (4) a reference such as a transaction number. These elements are essential in accounting for accuracy and record-keeping purposes. Option D is correct, as general journal entries are composed of four main parts.