The general ledger
Every posting in the module — an invoice, a bill, a bank transaction, a manual entry — appears in the general ledger as a balanced set of debits and credits. The ledger is filterable by account, period, dimension and source, and every line traces back to the document that caused it.
General ledger
March 2026 · all accounts
| Date | Account | Source | Debit | Credit |
|---|---|---|---|---|
| 11 Mar | 1010 Bank — current | INV-1042 receipt | 8,400.00 | |
| 11 Mar | 1100 Accounts receivable | INV-1042 receipt | 8,400.00 | |
| 10 Mar | 5200 Office supplies | Bill MS-2026-0413 | 1,840.00 | |
| 10 Mar | 2200 VAT control | Bill MS-2026-0413 | 368.00 | |
| 10 Mar | 2100 Accounts payable | Bill MS-2026-0413 | 2,208.00 |
Manual journal entries
For accruals, prepayments, depreciation, payroll, corrections and anything else that does not arrive as a document. An entry must balance to post — the module refuses an unbalanced entry rather than accepting it and flagging it, because an unbalanced ledger is not a ledger.
- Every entry needs a description a stranger could follow six months later. "Adjustment" is not one.
- Entries can carry dimensions, which is how you keep a manual accrual visible in departmental reporting.
- Recurring entries — a monthly accrual, a depreciation charge — can be templated and repeated.
- An entry into a locked period is refused. That is what locking means.
Correcting a mistake
A posted entry is never modified and never deleted. A correction is a new entry that reverses the wrong one, and then the right one. The result is a ledger where the history of a mistake is visible — which feels worse and is far better, because the alternative is a set of books whose current state cannot be explained.
In the ledger or the audit trail.
A single action that creates the opposite entry, dated appropriately.
With a description that references what it replaces.
Post the correction into the current open period rather than reopening a closed one. Reopening a closed period invalidates statements that have already been issued.
The audit trail
/accounting/audit records every posting with who made it, when, from what source, and — where an agent proposed it — what was proposed and who accepted. Both halves are kept, which is what makes it possible to distinguish a model that classified badly from a person who confirmed without looking.
What this does not do
By design. Reverse and repost.
An entry posts when you post it. There is no maker-checker step.
Multi-entity consolidation does not automatically eliminate inter-company balances.
Period-end revaluation of foreign balances is a manual entry.
Questions
Can we import journal entries in bulk?
Yes, via the API. There is no CSV upload screen.
Who can post a journal entry?
Anyone with the module. There is no separate posting permission.
Can we attach a file to an entry?
Yes — the supporting calculation should live with the entry.