Creating manual journal entries

A manual journal entry lets you post a debit and a credit directly to your chart of accounts when no sales, purchase, or payment document exists. Use this for adjustments, transfers between accounts, and special items that your business needs to record.

Before you start

• You need permission to create journal entries (ask your administrator if you cannot see the Journals option).
• Know which two accounts you want to debit and credit.
• Know the amount and the business date.
• Have a clear reason or reference code for the entry (e.g., "Monthly rent," "Bank fee adjustment").

Steps

1. Open the Journal section. Navigate to Accounting → Journal and click New Entry (or + Journal Entry). Open in Usystems

2. Set the business date. Enter the date on which this transaction occurred. This determines which accounting period the entry belongs to.

3. Choose the debit account. Click the Debit Account field and search for the account you want to charge. For example, if you are recording a bank fee, search for "Bank Fees Expense."

4. Enter the debit amount. Type the amount in the Debit column. In the example above, you might enter 500 (in your local currency).

5. Choose the credit account. Click the Credit Account field and search for the account that is being credited. For a bank fee paid from the bank, select "Bank Account."

6. Enter the credit amount. Type the amount in the Credit column. It must equal the debit amount (double-entry bookkeeping requires the two sides to balance).

7. Add a description. Enter a clear note in the Description or Memo field (e.g., "Monthly bank service charge for July"). This helps you and others understand the entry later.

8. Save the entry. Click Save or Post. The entry is now recorded to your ledger.

Accounting impact

• Debit account: increases by the amount you entered. (An expense account goes up; an asset account accumulates.)
• Credit account: decreases by the same amount. (A bank or payable account goes down; an income account accumulates a reduction or contra-entry.)
• Overall: the accounting equation (Assets = Liabilities + Equity) remains balanced because debits and credits are equal.

Tips & common mistakes

• Always make debits equal credits. If they don't match, the system will show an error. Keep a calculator handy if you are splitting the amount across multiple lines.
• Use meaningful descriptions. Future you (or an auditor) will thank you for writing "Q2 inventory adjustment per physical count" instead of "fix."
• Post to the correct period. If you enter a date from last month, the entry may land in a closed or locked period, and you may not be able to post it. Ask your admin if you need to adjust closed periods.
• Manual entries are manual. Unlike invoice or bill posts, there is no automatic reversal, recalculation, or audit trail beyond your description. Use them sparingly and only for items that truly have no supporting document.