Journal entry
This guide explains how to create manual journal entries in ERPNext.
What is a Journal Entry?
Journal entries are records that document accounting transactions using debits and credits. ERPNext automatically generates journal entries from sales invoices and purchase invoices, but there are also cases where journal entries are entered manually.
Examples requiring manual journal entries
- Expense transfer
- Accounting for depreciation
- Closing entries
- Registration of the starting balance
- Adjusting journal entry
Enter journal entries
Step 1: Open the journal entry list
In the search bar仕訳 Enter this, or click Journal Entry from the Accounting workspace.
Step 2: Create New
Click the "+ Add" button.
Step 3: Header Information
| Item Name | Description | Required |
|---|---|---|
| Type | Type of journal entry (journal entry, opening entry, depreciation, etc.) | ✅ |
| Company | Target Company | ✅ |
| Transfer Date | Accounting Date | ✅ |
Step 4: Enter the journal entry details
Enter the debit and credit entries in the "Journal Entry Details" table.
| Item Name | Description |
|---|---|
| Account Title | Account Title (Select from Account Title Master) |
| Debit | Debit Amount |
| Credit | Credit amount |
| Business Partners | Business partners (customers/suppliers) |
| Cost Center | Departments and Projects |
IMPORTANT: The total debits and total credits must always match. If they do not match, the transaction cannot be saved.
Example of journal entry: Purchase of consumables
| Account Title | Debit | Credit |
|---|---|---|
| Consumables cost | 10,000 | — |
| Savings Account | — | 10,000 |
Step 5: Save and Submit
- Save as a draft using "Save".
- Review the contents and confirm the journal entry by clicking "Submit".
Once submitted, it will be reflected in the general ledger.
Journal entry template
Frequently used journal entry patterns can be saved as "Journal Entry Templates":
- In the journal entry list, select "New" → Create from template.
- Streamline monthly routine accounting entries (rent, depreciation, etc.)
FAQ
Q: What if I want to correct a journal entry that has already been submitted?
Click the "Edit" button to cancel the entry → then create a new journal entry. A cancellation journal entry (reverse entry) will be automatically created.
Next Steps
Once you understand journal entries, Deposit and payment processing Let's move on.