Journal entries
When and how to record a manual journal entry, including adjusting entries and reversals.
- Plans
- Core and above
- Availability
- Available
- For
- Accountants, Bookkeepers
- In KontoCore
Accounting → Journal entry
What this does
Use manual journals for adjustments that no workflow covers: accruals, reclassifications, corrections, and year-end adjustments. Prefer workflows (invoices, bills) when one fits, because they update subledgers.
How to
Post a journal entry
- 1Accounting → Journal entry → New.
- 2Enter the date and a clear memo explaining why.
- 3Add lines with accounts, debits, and credits until totals balance.
- 4Attach supporting evidence.
- 5Optionally schedule an automatic reversal on the first day of the next period, then post.
What happens in your books
Accruing $1,500 of December utilities billed in January:
| Account | Debit | Credit |
|---|---|---|
| Utilities Expense | 1,500.00 | |
| Accrued Liabilities | 1,500.00 |
Common mistakes
- Posting to Accounts Receivable or Payable by journal, which leaves customer and vendor balances out of sync.
- Missing memos — reviewers can’t tell why an entry exists.
Related articles
Accounting fundamentals in KontoCoreHow double-entry, the general ledger, debits and credits, and accrual versus cash basis work — in plain English.Period close and opening balancesClose months and years, control reopening, and enter opening balances when starting clean.Financial Truth and Books HealthHow KontoCore continuously checks your books with deterministic controls, evidence, and findings — and where AI assistance fits.
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Last reviewed September 25, 2026