According to the Polish Accounting law, each event which occurred in a reporting period must be registered in accounting books of that period in from of a journal entry.

A journal entry is understood as an entry made on the basis of accounting record.

Each journal entry should include:

• Business transaction date
• Specified type and number of accounting record being the basis of the entry as well as the date of entry if it is different from the transaction date
• Intelligible text, short description or code of transaction description
• Amount and date of entry
• Specified accounts to which it refers
• The list of journal entries in ledgers is available from the level of Accounting, upon clicking [Ledger].
• List of journal entries

The list contains <<standard buttons>> and, additionally:

• [Delete] – used for deleting an unconfirmed journal entry or for generating a contra entry to a confirmed journal entry
• [Confirm] – used for confirming unconfirmed journal entries and for moving them to the general ledger A user has a possibility of confirming journal entries in a single butch, but first it is necessary to sort them by posting date. Before confirming a journal entry, the system displays a question which requires confirmation of the operation. The system does not allow to confirm a journal entry, if there are journal entries with earlier date.
• [Renumber] – used for getting a correct numeration of journal entries in case gaps in numeration occur, e.g. as a result of deleting an unconfirmed document
• [Source Document] – used for displaying a preview of a document from which a journal entry was created
• [Close Ledger] – used for collective closing of ledgers. The button is available, if on the accounting period form, the parameter Ledger closing is checked. Detailed description of the functionality can be found in article Closing ledgers.
• [Check Cost Allocations] – used for reporting non conformances of journal entries. The button is available, if in menu Configuration → Accounting, in section General Parameters, the parameter Control cost allocation is checked. Detailed description of cost allocation control can be found in category Cost allocation control.

In the window of journal entries in a ledger, there is Current Accounting Period field (field cannot be edited). The status of accounting period is provided in brackets – Closed or Open

If the current accounting period or partial period is closed, the field JE Closing Date contains the date of closing (initial or final). It determines the possibility of performing operations on journal entires by operators not entitled to close accounting periods.

If a company uses the functionality of closing ledgers and, in the filter, a user indicates a particular ledger, additional fields appear on the list: Ledger Closing Date, Ledger Preliminary Closing Date, which inform until when entering and modification of entries is blocked.

Detailed description of the functionality of closing accounting periods/partial periods/ledgers can be found in articles Closing accounting period and Closing ledgers.

Journal entries in a ledger, which are not confirmed, are displayed in green and their number contains a prefix defined in system configuration (System → Configuration → Accounting → parameter Prefix of unconfirmed document symbol in section General Parameters). By default, it is letter B. Confirmed journal entries are displayed in black. They cannot be modified or deleted; it is only possible to generate contra entries for them. Reversed entries and confirmed contra entries are displayed in red.

The list of journal entries is composed of the following columns:

• Number in General Ledger
• Number in Ledger – column available if on the form of a ledger, the parameter Numbering only in ledger is unchecked.
• Document Number – reference number of a document and if such number is missing – system number of the given document.
• Posting date
• Description
• Amount Dr
• Amount Cr 
• Entry – Takes one of the following values:
  • Scheme – journal entry created as a result of a document posting
  • Manual – journal entry added manually
  • Automatic – journal entry generated automatically, e.g. contra entry or compensating single–sided entry.
  • Import – journal entry imported to the system
  • Modification (e.g. Scheme/Modification) – additional tagging after modification of a journal entry

and columns hidden by default:

• JE Number
• Document System Number – number from the field Document number of a journal entry
• Status
• Currency – system currency of a company
• Owner – owner of a journal entry

Filtering areas available on the list:

Section Accounting Period

This section allows for selecting an accounting period for which journal entries should be displayed. If an accounting period is divided into partial periods, it is possible to check the parameter Partial period and select an appropriate period from the list.

Section Posting date

This section allows for filtering journal entries by periods: Day, Month, Year, Range of Dates, Previous Month and Current Month. The range of dates allows for selecting a specific time interval.

Section General

This section allows for filtering journal entries by:

• Status – the following values are available in this field: All, Unconfirmed, Confirmed and Reversed
• Ledger – allows for indicating a ledger from the list of ledgers assigned to a given accounting period

Detailed description of functioning of the filters can be found in category <<Searching and filtering data>>>

Numbering of journal entries

Before adding the first journal entry in a given accounting period, it is possible to specify the method of numbering journal entries numeration from the level of accounting period form (Configuration → Accounting → Accounting Periods).

Methods of numbering of journal entries:

• Complete numeration of journal entries
• Numeration only in ledger

Complete numeration of journal entries

When the parameter Numeration only in ledger, on accounting period form, is unchecked, journal entries have double numeration: Number in Ledger and Number in General Ledger

Additionally, with the use of the parameter Ledger Numeration it is possible to specify whether the numeration should be performed within an accounting period or within a month

Selection of monthly numeration results in adding new segments to a number in the general ledger and in ledger:

• Calendar year
• Month

[/example]

Numbering of ledger (general ledger) and ledgers within a month provides possibility of entering journal entries in a given month even if confirming of entries in following months has already started.

Numeration only in ledger

If option Numeration only in ledger is checked in the accounting period definition, then added journal entries receive only one number: Number in Ledger. It allows for closing journal entries within particular ledgers.

Additionally, with the use of the parameter Ledger Numeration it is possible to specify whether the numeration should be performed within an accounting period or within a month.

Selection of monthly numeration results in adding new segments to a number in the general ledger and in ledger:

• Calendar year
• Month

In case of numeration only in ledger, the mechanism of controlling if a journal entry being saved as unconfirmed or confirmed has its posting date earlier than the last confirmed journal entry. The control regards the dates of journal entries within numeration in the ledger.

Additionally, in case of monthly numeration, correctness of posting dates within a month is also controlled.

[Example]

• Checked parameter Numeration only in ledger
• Parameter Ledger Numeration set to – In accounting period

Journal entries in ledgers:

Status	Number in General Ledger	Posting Date
Confirmed	SALES/1	01/01/2018
Confirmed	SALES/2	01/20/2018
Unconfirmed	B PURCHASE/1	01/25/2018
Confirmed	SALES/3	02/01/2018
Unconfirmed	B PURCHASE/3	02/10/2018
Unconfirmed	B SALES/4	02/15/2018
Unconfirmed	B PURCHASE/4	03/01/2018

After confirming the ledger SALES only, it is possible to add an unconfirmed journal entry to it until the end of January or a confirmed journal entry to the ledger PURCHASE with any date. The blockade applies only to the ledger SALES.

After confirming ledgers SALES and PURCHASE, until the end of January it is not possible to add journal entries to either of these ledgers with the date earlier than the last journal entry confirmed in those ledgers. [/example]

Adding a journal entry

Journal entries can be created in three ways:

• By posting a source document − e.g. with the use of a posting scheme or through a contra entry, if such option is available for a given document. The result of posting operation is generation of a journal entry (journal entry document). Detailed description of the functionality can be found in article <<Posting documents>>.
• By manual addition of a journal entry in ledger − a user enters an entry into the list of journal entries and defines its parameters manually
• Automatically − journal entries are generated by the system, e.g., correcting single-sided entry (when deleting a confirming journal entry), compensating single-sided entry (it assigns single-sided journal entries entered onto two different clearing accounts)

To add a journal entry manually, it is necessary to select button [Add], placed in the List group of buttons, which is available from the level of Accounting → Ledger. A form of a journal entry is opened.

The form is composed of the following elements:

Side panel

• Document Status − displayed after a document is saved. Depending on the document status, it takes one of the following values: Unconfirmed, Confirmed or Reversed
• Number – generated automatically by the system according to settings of a document numerator
• Dr Balance Amount – information field, it presents a total of items registered on a debit side of balance-sheet accounts
• Cr Balance amount – information field, it presents a total of items registered on a credit side of balance-sheet accounts
• Difference – information field, it presents a difference between a total amount of items registered on debit side of balance-sheet accounts and a total amount of items registered on credit side of balance-sheet accounts
• Number in General Ledger – successive number of a journal entry in the general ledger. This number is entered automatically and it cannot be edited. Confirmed entries receive respectively the following numbers: 1,2,3. Draft documents receive prefix defined in the system configuration and the successive number. If parameter Numeration only in ledger has been checked in the accounting period definition, it is possible to select particular ledger within the number During a manual addition of a journal entry the field is, by default, filled in with the ledger symbol defined in field Default ledger on accounting period form.
• Number in Ledger − successive number of a journal entry within a ledger. This field is available if the parameter Numeration only in ledger available in the accounting period definition, is unchecked. After expanding the list, all ledgers defined in a current accounting period are displayed. During a manual addition of a journal entry the field is, by default, filled in with the ledger symbol defined in field Default ledger on accounting period form. The second part of the field, the part after slash (/), is the ordinal number that is entered automatically by the system.
• Document Number – number entered by a user. In case a journal entry was generated as a result of posting a document, this is the reference number of the document from which the journal entry originates and if a reference number is missing – it is a system number of a given document. After changing a document number in journal entry header, the system asks whether to update the document number on the journal entry’s items.
• Posting Date – document date of registration in the books

• Date of Transaction – actual date of business event (date of sale in an invoice can be different than the date of issue indicated in invoice). In case of entry resulting from posting of a document, transaction date is set according to the date of sale/purchase selected in the posted document or the date of transaction in case of posted CD/CW.
• Date of Issue − journal entry date of issue. The date is set on the basis of the date resulting from posted document or the document date in case of posted CD/CW.
• Type of Proof – value in this field informs about a document on the basis of which a journal entry was generated. When registering a journal entry manually from the level of general ledger, a value JE – Journal Entry is set by default. Values of a predefined generic directory Type of Proof are the following:
  • Invoice
  • Warehouse document
  • JE
  • Bank Statement
  • Cash Report
  • Exchange Rate Difference
  • Debit Collection Document
  • Compensation
  • Periodical Report from Receipt Printer
  • Account Closing
  • Technical Reposting

A user can add own values from the level of Configuration → Generic Dictionaries → General → Type of Proof.

• Owner − company structure center to which a user adding a journal entry is assigned. It is possible to change the entry owner to other center of a given company.
• Description − section with description of a JE document. In a journal entry generated as a result of posting of a document, value presented in this field is the value selected in the header of the posting scheme with which the document was posted. In a journal entry generated as a result of posting a cash-bank transaction through a contra account, value presented in the field Description is the number of the posted cash-bank transaction.

Single-sided Entries tab

The system allows for adding single-sided entries in two ways:

• directly in table
• through form

Adding a single-sided entry in table

To add an item in table, it is necessary to click on [Add] button placed in Single-Sided Entry group of buttons. A row for entering data appears in the table. A user must fill in the following columns: Account DR, Account CR, Amount, Date of Transaction, and optionally VAT Rate, Description, and Customer. There are also hidden columns available: Amount in Currency, VAT %, Currency. When adding a subsequent single-sided entry, amount presented in the Amount field is calculated as a differential value so that a document balanced within balance-sheet accounts.

Adding a single-sided entry through form

To add an item to cost allocation in table, it is necessary to click on [Add Through Form] button placed in Items group of buttons. A single-sided entry form appears.

Single-sided Entries → General

The tab General of a single-sided entry form is composed of the following elements:

Section General

• No. − field filled in by system automatically. It cannot by edited.
• Posting Scheme − scheme, by means of which a document has been posted. This field is visible if a single-sided entry was created as a result of posting of a source document.
• Document Number − reference number of a document from which a single-sided entry derives and if such number is missing – system number of the given document. It can be also entered manually.
• Customer/Vendor − allows for selecting a customer/vendor associated with a given single-sided entry.

Section Accounts

• Account DR − mandatory field. Debit side of an account.
• Account CR − mandatory field. Credit side of an account.
• Entity − field displayed upon selecting a dictionary account associated with an entity. The entity associated with a given dictionary account is displayed in this field.

Section Amount

• Amount − mandatory field. Single-sided entry value. When adding a subsequent single-sided entry, amount presented in the Amount field is calculated as a differential value so that a document balanced within balance-sheet accounts.
• Amount in Currency − field available only for single-sided entries registered on account in a currency different than the system currency.

Section Currencies

Section available only for those single-sided entries which are registered on account in a currency different than the system currency. It allows for selecting an exchange rate according to which a journal entry should be recalculated. In case a single-sided entry was created as a result of posting of a document, the section is not editable.

Section Dates

• Date of Transaction – in case of single-sided entry resulting from posting of a document, transaction date is set according to the date of sale/purchase selected in the posted document or the date of transaction in case of posted <<CD/CW>>.
• Date of Issue – in case of single-sided entry resulting from posting of a document, date of issued is set on the basis of the date of issue of the posted document or the document date in case of posted <<CD/CW>>.

Section Other

• Description − in case of a single-sided entry generated as a result of posting a document, description in this field is copied from the element of a posting scheme through which a given document was posted. In the case of a journal entry generated as a result of a posted cash/bank transaction, description in this field is copied from the field For of a cash/bank transaction.
• VAT Rate – allows for the selection of VAT rate included in VAT rate group assigned to a company to which a user is logged-in. In the case of journal entries created as a result of posting documents with a posting scheme, the system sets a relevant value posting the amount of VAT, depending on the setting of the parameter Save VAT rate which is available on posting scheme item. Detailed description can be found in article <<Adding posting scheme>>.

Section Clearings

Section available only for those single-sided entries which are added to a clearing account. It defines the status of a single-sided entries: Subject to clearing/Not subject to clearing

Single-sided Entries → Clearings DR and Single-sided Entries → Clearings CR 

The tab is available, if a clearing account has been used in a single-sided entry. The name of the tab depends on the side of single-sided entry in which the clearing account was used.

The tab Clearings of a single-sided entry contains a table with information regarding a single-sided entry which clears the given single-sided entry.

The tab is composed of the following fields:

• Due Date − set depending of the source of a single-sided entry:
  • For single-sided entries associated with a payment (created after posting a payment) − on the basis of the field Due Date of document payment
  • For single sided entries associated with a cash/bank transaction − on the basis of the field Document Date on the cash/bank transaction
  • For single-sided entries added manually − on the basis of the date of posting of the journal entry
  • For single-sided entries created after posting an exchange rate difference document − on the basis of the date of issue of the document
• Remaining − amount remaining to be cleared
• Presentation Currency − Takes one of the following values:
  • System currency − in columns Amount, Remaining DR, Amount Remaining CR amounts presented are expressed in the system currency. It regards both single sided-entries in system currency and in a foreign currency. The column Currency contains the symbol of the system currency.
  • Account currency − in columns: Amount, Remaining DR, Amount Remaining CR amounts presented are expressed in the account currency, that is in the single-sided entry’s account. It regards both single sided-entries in system currency and in a foreign currency. The column Currency contains the symbol of the single sided entry’s currency.
  • System and account currency − in columns Amount, Amount Remaining DR, Amount Remaining CR amounts presented are expressed in the account’s currency. The column Currency contains the symbol of the currency of a journal entry. Additionally, the following columns are presented: Currency [], Amount Remaining DR [], Amount Remaining CR [], where in [], the symbol of the system currency is presented. The value of the parameter is used for currency accounts only.

Single-sided Entries → Attributes

Detailed description can be found in article <<Attributes>>

Tab Analytical Description

The system allows for entering analytical description on the level of a journal entry. Detailed description of the functionality can be found in article <<Analytical description on accounting documents>>.

Tabs Attributes, Attachments, Change History

Detailed description of tabs can be found in article <<Tab Discount Codes, Analytical Description, Attributes, Attachments and Change History>>.

Saving/confirming journal entry

After completing all mandatory fields, it is necessary to save a document by clicking on one of the buttons:

• [Save as Unconfirmed] − a document saved as unconfirmed is not binding. It can be freely edited and deleted.
• [Save and Confirm] − permanent saving. Upon a journal entry is confirmed, it becomes binding, then it can be neither edited, nor deleted (it is only possible to preview the data included in such entry). It is also possible to generate a correcting or reversing entry to it. Upon doing so, the entry will still be visible on the list of journal entries in the ledger. The reversing document is displayed in red. Contra entry of journal entry can be also confirmed or saved as unconfirmed.

Deleting a journal entry

Journal entries can be deleted:

• From the level of the list of journal entries in a ledger (Accounting → Ledger)
• From the level of the source document

Deleting journal entry from the level of a ledger

In order to delete a journal entry from the level of the list of journal entries (Accounting → Ledger) it is necessary to select a journal entry and click on the button [Delete], placed in List group of buttons.

Only unconfirmed journal entries, that is journal entries which are not placed in posting buffer, can be deleted without leaving a trace. If a journal entry has already been confirmed, using the option [Delete] results in generating a contra entry (correcting entry or reversing entry). Confirming of a contra single-sided entry unposts the document from which a corrected single-sided entry originates.

By default, <<contra entry type>> is set to correcting entry.

In databases created in French, correcting entry is unavailable as such entry is against the French law.

In case of generating a contra entry to a journal entry, which has been registered on a clearing account and cleared with another journal entry, <<clearings>> are deleted not until the correcting entry has been confirmed. Upon its confirmation, the original associations are removed and the correcting entry is then automatically cleared with the journal entry being corrected.

When deleting a journal entry which single-sided entry has already been cleared, the clearing is deleted along with the journal entry. A user may decide whether to keep <<payments>> of source documents by selecting appropriate option in the displayed message window: “Removing the journal entry number {0} will remove the clearing at the same time. Would you like to keep the payments of the source documents?”. Moreover, when deleting several journal entries at the same time, it is possible to check the option Apply for all.

Deleting journal entry directly in document

To remove a journal entry from the level of a document, a user has to right-click on a posted document and select the option [Delete Journal Entry].

Journal entries are deleted from a document level in the same way as they are deleted from the level of a ledger. The difference is that deleting journal entries from the level of a document does not generate a contra entry.

Only unconfirmed journal entries can be deleted directly in a document. A contra entry to a confirmed journal entry can be generated from the level of a ledger.

The list Account Filter allows for previewing all journal entries, including opening balance single-sided entries, entries for a specific account or range of accounts.

The list of journal entries on accounts is available from the level of Accounting → Account Filter.

The list contains the <<standard buttons>> and, additionally:

• [Check Cost Allocations] – used for reporting discrepancies between journal entries. The button is available, if in menu Configuration → Accounting, in section General Parameters, the parameter Control cost allocation is checked. Detailed description of the functionality is available in category <<Cost allocation control>>.
• [Batch Changes] – used for adding/deleting attributes on single-sided entries in a single batch. The button is active only if an operator belongs to a group with granted permission Batch changes to single-sided entries, available in Other Permissions tab. Selecting the button opens a window with batch change parameters where it is necessary to check one of the following options: Add attribute, Delete attribute and select appropriate attributes.

The list of journal entries on accounts is composed of the following columns:

• Number in General Ledger
• Number in Ledger − column available depending on the setting of the parameter Numeration only in ledger available on accounting period form
• Document Number
• Posting Date
• Account
• Side − side of a posting account
• Contra Account − number of posting account used on the opposite side of an entry in the case of double-sided entries
• Amount Dr
• Amount Cr
• Description – single-sided entry description
• VAT Rate
• Amount in Currency
• Currency

and columns hidden by default:

• Number
• System Document Number
• Status
• VAT% − percentage value of a VAT rate assigned to a single-sided entry
• Owner

Detailed description of functioning of the filters can be found in category <<Searching and filtering data>>>. Additionally, the following filters are available on the list:

Section Accounting Period

This section allows for selecting an accounting period for which journal entries should be displayed. If an accounting period is divided into partial periods, the list of journal entries can be reduced to indicated partial period.

Section Posting date

This section allows for filtering journal entries by periods: Day, Month, Year, Range of Dates, Previous Month and Current Month. After selecting option Day, Month or Year, it is necessary to insert specific values in appropriate fields. The range of dates allows for selecting a specific time interval.

Section General

This section allows for filtering journal entries by:

• Document Status − filtering by statuses of journal entries: All, Unconfirmed, Confirmed and Reversed
• Ledger − filtering journal entries by ledgers in which they are registered. Next to the option Ledger, there is a dropdown list containing all ledgers defined in a current accounting period.
• Account Type − filtering journal entries by the type of account on which a journal entry is registered
• Status − in case in the filter Account Type, the option Clearing is selected, it is possible to filter journal entries by status:
  • All − displays all single-sided entries regardless of their status
  • Uncleared − displays uncleared single-sided entries, regardless of the side – uncleared on one side at least
  • Uncleared DR, Uncleared CR
  • Cleared − displays cleared single-sided entries, regardless of the side – cleared on one side at least
  • Cleared DR, Cleared CR
  • Not Subject To Clearing
• From Account and To Account − allows for defining the range of accounts for which journal entries will be displayed. After clicking on the button [From Account] or [To Account] a list of chart account appears, where it is possible to select an appropriate account.
• Accounts − allows for displaying accounts whose number contains a specified string of characters. Checking the option Excluding results in hiding on the list those entries which have an account with a specified string of characters.

Section Amount

This section allows for filtering journal entries by the following options:

• Currency − filters the list by the currency in which a single-sided entry is registered
• Amount From and Amount To − allows for setting a range of amounts which should be included in displayed journal entries

Section Single-sided entry conditions

This section allows for filtering entries by the following options:

• Analytical Description – detailed description can be found in article <<Filtering journal entries…>>
• Attributes – allows for filtering journal entries by attributes on single-sided entries. Selecting button [Attributes] opens Attribute conditions window, where it is possible to define a filter which includes single-sided entries with specified attribute values.

Detailed description of functioning of the filters can be found in category <<Searching and filtering data>>>.