Recording Manual Journal Entries
Manual journals are used for accounting entries that don't originate from a specific module transaction — such as depreciation, accruals, opening balances, or corrections.
💡 Most journal entries in Evrykit are created automatically by the modules (Sales, Procurement, Inventory, HR, POS). Only use manual journals for entries that have no source transaction.
Creating a Journal Entry
Go to Accounting → Manual Journals → New.
Header
| Field | Description |
|---|---|
| Date | The accounting date (must be in an open period) |
| Reference | Your internal reference (e.g. Depreciation Nov 2024) |
| Notes | Description of why this entry is needed |
Lines
Every journal must balance — total debits must equal total credits.
| Column | Description |
|---|---|
| Account | GL account code and name |
| Description | Line-level description |
| Debit | Amount on the debit side |
| Credit | Amount on the credit side |
Add at least two lines. Click Add Line to add more.
Posting
Review the entry, confirm it balances, then click Post. A posted journal:
- Updates the Account Ledger immediately
- Cannot be edited
- Can only be corrected by Reversal
Reversing a Journal
To reverse a posted journal:
- Open the journal
- Click Reverse
- Set the reversal date (usually the first day of the next period)
- The system creates an equal-and-opposite entry
Reversals are commonly used for accruals — post the accrual at month end, reverse it at the start of the next month.