Journal entries are used to make adjustments, changes, corrections and reallocations to accounts. It is commonly not a transaction such as a sale, purchase or banking. Whilst using a journal entry is convenient to make changes, it is recommended that if you are unsure as to the impact a journal entry will have in your accounts, please consult your advisor.
A journal entry will impact two accounts and consistently with double entry, the values affecting the two accounts must be in balance.
A list of journals, filtered by date range, is available from the Control menu.