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# Journal entries: record adjustments to your books

A journal entry is a manual adjustment to your books. Use one for anything that doesn't come from a bank transaction, an invoice or a bill: accruals, depreciation, moving an amount from one account to another, or money the owner puts in or takes out.

You'll find Journal entries under **Accounting** in the left sidebar.

## Tour of the page

![The Journal entries list. The numbers match the list below.](https://storage.crisp.chat/users/helpdesk/website/-/8/a/f/c/8afcc30bafd4b000/01-journal-entries_1j02iat.png)

1. **Page actions.** Import, Export and New journal entry.
2. **Totals.** Posted entries, Drafts, the amount posted this month and how many entries are accrual basis only.
3. **Tabs.** All, Posted and Draft.
4. **Accounting basis filter.** Show entries that affect cash-basis reports, or accrual-basis reports.
5. **Basis.** The line under each description shows the basis the entry applies to.
6. **Accounts.** The account debited, then the account credited. A "+" number means the entry has more lines.
7. **Status.** Posted or Draft.
8. **Row menu.** Edit, Duplicate, Reverse and Delete.

## Create a journal entry

Click **New journal entry**.

![A two-line entry that accrues an expense.](https://storage.crisp.chat/users/helpdesk/website/-/8/a/f/c/8afcc30bafd4b000/02-new-journal-entry_17v5spf.png)

1. **Entry details.** Date, reference number, accounting basis and description.
2. **Lines.** The accounts being debited and credited.
3. **Entry summary.** Total debits, total credits and the difference, with the save buttons.
4. **Post entry.** The same action as the button in the summary.

## Entry details and accounting basis

![Entry details.](https://storage.crisp.chat/users/helpdesk/website/-/8/a/f/c/8afcc30bafd4b000/03-entry-details_q6rpfb.png)

* **Date.** The date the entry takes effect.
* **Reference number.** Tabby suggests the next number in your sequence. Each number can be used once.
* **Accounting basis.** Which reports the entry appears in.
* **Description.** What the entry is for.

| Basis | Where the entry shows |
| ---- | ---- |
| Both | Cash and accrual reports. |
| Cash only | Cash-basis reports only. |
| Accrual only | Accrual-basis reports only, for things like accrued expenses or deferred revenue. |

## Add lines and balance the entry

![Debits and credits match, so the entry is balanced.](https://storage.crisp.chat/users/helpdesk/website/-/8/a/f/c/8afcc30bafd4b000/04-journal-lines_8rf3wc.png)

For each line:

1. Choose the **Account**. Click **New** in the picker to add an account without leaving the entry.
2. Enter a **Debit** or a **Credit**. A line takes one or the other, so typing in one clears the other.
3. Add a **Description** if it helps. **Product or service** is optional.

An entry needs at least two lines. Click **New line** to add another. If the entry is out of balance when you click it, the new line is filled in with the amount needed to balance.

Debits must equal credits before you can post. The note under the lines tells you where you stand.

![This entry has $300 more in debits than credits.](https://storage.crisp.chat/users/helpdesk/website/-/8/a/f/c/8afcc30bafd4b000/05-out-of-balance_1jkd7ut.png)

## Class and attachments

Click **Add class** to tag the entry by client, project or location. Income and expense lines then show up in Profit & Loss by Class. Under **Attachments** you can add supporting files as SVG, PNG, JPG, PDF or GIF, up to 10 MB each.

![A class and a supporting document make an entry easier to explain later.](https://storage.crisp.chat/users/helpdesk/website/-/8/a/f/c/8afcc30bafd4b000/06-class-and-attachments_1s07oei.png)

## Post an entry or save a draft

![The difference must be $0.00 to post.](https://storage.crisp.chat/users/helpdesk/website/-/8/a/f/c/8afcc30bafd4b000/07-entry-summary_16bw557.png)

* **Post entry** records the entry in your books.
* **Save as draft** keeps it without posting. Drafts don't touch your books until you post them, so you can save an entry that doesn't balance yet and finish it later.

Changes to an entry that's already posted update your ledger right away.

## Edit, duplicate or reverse an entry

![Reverse is available on posted entries.](https://storage.crisp.chat/users/helpdesk/website/-/8/a/f/c/8afcc30bafd4b000/08-journal-row-menu_19ceiqw.png)

* **Edit** opens the entry.
* **Duplicate** starts a new draft with the same lines, dated today.
* **Reverse** starts a new entry with the debits and credits swapped, described as a reversal of the original. Review it and post it.

![The reversal of a rent accrual, ready to post.](https://storage.crisp.chat/users/helpdesk/website/-/8/a/f/c/8afcc30bafd4b000/09-reversing-entry_1evmid2.png)

## Delete an entry

**Delete** removes the entry after you confirm. Deleting a posted entry takes its amounts out of your ledger and reports. To keep an audit trail, reverse the entry instead.

## Import journal entries

Click **Import** and upload a CSV with the columns **Date**, **Reference**, **Account** (name or code), **Debit**, **Credit** and **Description**.

![Rows that share a reference become one entry.](https://storage.crisp.chat/users/helpdesk/website/-/8/a/f/c/8afcc30bafd4b000/10-import-journal-entries_krwewa.png)

Rows with the same reference become one entry. Everything imports as a draft, so you can check it before posting. Entries that don't balance are skipped, and Tabby tells you which rows have an account it doesn't recognize.

## Common questions

### My journal entry won't post

Debits and credits don't match, or a line is missing its account. The note under the lines shows how far out of balance the entry is. Save it as a draft if you need to finish it later.

### I posted a journal entry by mistake

Reverse it. Open the row menu, choose **Reverse**, and post the new entry. Both entries stay in your books, which keeps the audit trail.