Accounting
Journal entry
The accounting entry that records a specific economic operation in the journal.
It contains two or more postings with equal debit and credit totals, together with a date, description, and reference to the supporting document.
An example
The journal entry for a sales invoice debits Customers and credits Revenue and Output IGI.
The typical mistake
Editing an existing entry to correct it. Use a correcting entry so the audit trail remains intact.
How it appears in AndCompta
Entries are generated from invoices, expenses, or bank transactions and linked to the source document. Manual entries are also supported, and all record who created them and when.
Where we explain it in depth
Related terms
This definition is general information, not tax or accounting advice. For your specific case, consult a professional and always check the official source.