Accounting & General Ledger

Manual and automated entries

Journal Entries (JournalEntriesPage) are the core posting mechanism and follow strict double-entry accounting. Entries can be created manually or generated automatically by other modules. Each entry is multi-line, carrying one or more debit and credit lines against chart-of-accounts accounts.

The balance rule

A journal entry must balance before it can be saved, meaning total debits must equal total credits. This invariant is enforced at save time, so an unbalanced entry cannot be committed to the ledger. This is the mechanism that keeps the books internally consistent.

Automatic journal entries

Many workflows generate journal entries automatically so that operational activity flows straight into the ledger. Examples recorded in the system include AR invoices creating an auto journal entry, petty cash activity posting entries (such as debit Petty Cash and credit Bank on fund setup, or debit Expense and credit Petty Cash on a disbursement approval), payroll runs generating journal entries on posting, depreciation posting entries, and budget workflows posting to the journal. A typical manual-entry workflow is to add each debit and credit line, confirm the running totals match, and save once the entry balances, after which it becomes part of the General Ledger and contributes to the Trial Balance.