Accounting and the ledger
The general ledger is append-only double-entry history. Every posted journal must balance debits and credits, use integer cents, and point back to its source.
An authorized account is required to use this workspace.
Read the books
The chart groups bank, cash, clearing, inventory, liabilities, revenue, expenses, equity, and retained earnings. Journals show the dated explanation and lines that changed those balances.
Post a manual journal
- 1
Use the correct local accounting date
Post into an open period and use the date the underlying event belongs to.
- 2
Explain the source
Use a specific description and source reference. A manual journal should not conceal a transaction that belongs in a dedicated workflow.
- 3
Enter balanced lines
Total debits must equal total credits before the entry can post.
- 4
Review before posting
Posted entries cannot be edited or deleted.
Correct a posted entry
Use correction to atomically create a linked reversal and replacement. The original entry, correcting link, reason, and audit event remain together. Do not post an unexplained opposite journal and call the history fixed.
Still unsure?
Pause before posting, approving, refunding, or moving money. Ask the owner or the role responsible for that workflow to review the source record with you.
This guide explains software workflows only. It is not legal, tax, accounting, payroll, employment, or security advice. Requirements and provider availability can change; confirm current obligations with the relevant agency and qualified professionals.