What this page is for
A manual journal entry posts straight to the ledger, by account code, for something no automatic posting covers — correcting a mistake, recording a VAT (value added tax) return payment, or moving value between accounts by hand. It posts the moment you press Post entry and is never edited afterwards; a mistake here is corrected the same way as any other entry, by reversing it.
Only people whose role can post to the ledger see this page.
Before you start
- Know the account code for every line; a manual entry names accounts directly, by code, rather than through a key.
- Every debit and credit must balance exactly, in your base currency, once converted.
Fields
Date
The business date the entry is dated at. Defaults to today.
Example: 30 September 2026 for a VAT return paid that day.
Branch
Which branch the entry belongs to.
Example: your only branch, or Head office for something that belongs to the business as a whole.
Description
What the whole entry explains. Since a manual entry is the one kind with no business document behind it, this is the whole of what explains it later.
Example: VAT return for August 2026.
Account
The account each line posts to, chosen by its code and name.
Example: 2020 · Output VAT payable.
Debit
What this line debits, if anything. A line takes a debit or a credit, never both.
Example: 184,000.00.
Credit
What this line credits, if anything.
Example: 61,000.00.
Currency
What this line's debit and credit are stated in. A line in a currency other than your base currency converts at the rate in force on the entry's date.
Example: KES.
Line note
A short note on what this one line is for, shown beside it on the entry.
Example: Output VAT for August.
How to…
How to post a manual entry
- On Accounting → Journal entries, press New journal entry.
- Set the Date and Branch, and type the Description.
- For each line, choose the Account, type a Debit or a Credit, and check the Currency.
- Press Add line for each further line; an entry needs at least two.
- Check Debits, Credits and Difference at the bottom — they must read Balanced before you can post.
- Press Post entry.
Worked examples
Supermarket
Tumaini Supermarket's accountant settles August's VAT return. Date 30 September 2026, Branch Head office, Description VAT return for August 2026. Line one: Account 2020 · Output VAT payable, Debit 184,000.00. Line two: Account 1050 · Bank account, Credit 61,000.00. Line three: Account 1015 · Input VAT receivable, Credit 123,000.00. Debits and Credits both read KES 184,000.00, so the entry balances.
Restaurant and bar
The Acacia Grill & Bar's owner introduces KES 500,000 (Kenyan shillings) of capital into the business bank account. Description Owner's capital introduced. Line one: Account 1050 · Bank account, Debit 500,000.00. Line two: Account 3010 · Owners' equity, Credit 500,000.00.