# Journal entries

> Browse every posting in the books, create a manual journal entry with balanced lines and supporting documents, and reverse an entry.

Canonical: https://docs.getonebooks.com/accounting/journal-entries/
Language: en
Documentation index: https://docs.getonebooks.com/llms.txt

**Accounting → Journal Entries** (Accountant mode) is the complete record of the books. Most entries are created by documents; you add **manual** entries for anything the documents do not cover — owner's capital, depreciation, accruals, period-end adjustments.

![The Journal Entries list with totals, search and date filters](https://docs.getonebooks.com/screenshots/en/accounting-journal-list.webp)

## Browse

Each row shows the date, description, source (invoice, payment, expense, purchase, contra, manual, reversal…), and its debit and credit total. Search by description or reference and filter by date. Select an entry to open its lines.

![A journal entry with its lines, source and reference](https://docs.getonebooks.com/screenshots/en/accounting-journal-detail.webp)

## Create a manual entry

1. Select **New Entry**.
2. Set the **entry date** (it must fall in an open period and not in the future), a **reference** and a **description**.
3. Add at least two **lines**: pick an **account** and enter either a **debit** or a **credit** on each line. The **Difference** shows what is still unbalanced.
4. Attach supporting documents if you like.
5. Select **Save Entry**. The entry is rejected unless debits equal credits.

![The manual Journal Entry form with date, reference, description and balanced lines](https://docs.getonebooks.com/screenshots/en/accounting-journal-new.webp)

Unsaved manual entries are kept as drafts on this device until you save them.

### Examples

| Purpose | Debit | Credit |
|---|---|---|
| Owner puts money in | 1210 Bank | 3000 Owner's Capital |
| Monthly depreciation | 5800 Depreciation | 1500 Fixed Assets |
| Bank charges seen on the statement | 5900 Other Expenses | 1210 Bank |
| Closing stock at period end (see [Inventory fields](https://docs.getonebooks.com/items/inventory-fields/)) | Inventory asset account | 5000 Cost of Goods Sold |

## Reverse an entry

Open the entry's actions and select **Reverse Entry**. OneBooks posts a new entry with debits and credits swapped, dated in the original period if it is still open (otherwise today), and marks the original as reversed. Nothing is edited or deleted.

![The entry actions menu with Reverse Entry](https://docs.getonebooks.com/screenshots/en/accounting-journal-reverse.webp)

## Rules

- Entries cannot be dated in a locked or closed fiscal year, in the future, or before the business's start date.
- Archived accounts cannot receive new lines.
- Manual entries require the **journal.create** permission; reversing requires **journal.reverse**.

## Related

  - [How the ledger works](https://docs.getonebooks.com/accounting/how-it-works/)
  - [Corrections](https://docs.getonebooks.com/accounting/corrections/)
  - [General ledger](https://docs.getonebooks.com/reports/general-ledger/)