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>>>