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Definition

A journal entry (also known as a GL entry in Anglo-Saxon (UK/US-style) accounting systems) is the lowest-level accounting record of a business transaction. It always contains at least two lines and must balance: the total debits equal the total credits. This principle is universal across all accounting models and forms the foundation of (double-entry) bookkeeping.

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Purpose

  • Serves as the base unit of accounting: every transaction ultimately results in one or more journal entries.
  • Provides full flexibility: any transaction can be recorded here, from simple payments to complex adjustments.
  • Specialized objects such as invoices and financial entries simplify common use cases by exposing only the relevant fields.

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Structure

Each journal entry has:
  • An identifier (id) and an entry number assigned by the accounting software (name). When you create an entry, you send your own unique number. Use it for idempotency
  • A journal (journal_id, journal_name)
  • An accounting date (date)
  • A posted flag (posted): true if the entry is finalized. On creation, the default is true
  • A reference (reference)
  • Due dates (due_date, due_dates), when the entry relates to an invoice
  • A currency (currency) and an exchange rate (currency_exchange_rate)
  • On creation only: the period covered (start_date, end_date) for accruals and deferrals, and a PDF (pdf, pdf_name)
  • An attachment status (attachments_info): yes, yes_to_request, no or unknown
  • Lines (items), at least two. Each line has:
    • An account. On creation, set the account type (account_type) and the account (account). See Accounts in journal entries:
      • general_account: account is a ledger account number
      • customer_account, supplier_account, employee_account: account is a partner ID
    • A debit (debit) or a credit (credit). The other one is 0
    • A description (description)
    • On read: the account (account_number, account_name), the partner (partner_id, partner_name) and the matching numbers (matching_numbers)
    • On creation: optional VAT (tax_info, general accounts only). See VAT on journal entry lines
    • Optional analytic accounts (analytic_account on read, analytic_distribution on creation)

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Relationships

  • Each journal entry is recorded in a journal (journal_id). Use journal_id to filter journal entries.
  • The date sets the accounting period and the book year. When you list journal entries, date_from and date_to are mandatory if you do not provide updated_after.
  • Each line references a ledger account or a partner. Use partner_id to list the journal entries of one partner.
  • Invoices and financial entries generate journal entries in the accounting software.
  • Open entries of the same partner can be matched together: journal entries, invoices or financial entries. Matched lines share their matching_numbers. Open items are listed in outstanding items.
  • Lines can carry analytic accounts: analytic_account for the default plan, analytic_distribution for multiple plans.
  • When attachments_info is yes_to_request, get the documents from the attachments endpoint with type=entry.

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API endpoints

Not every accounting software exposes journal entries. Check the coverage matrix.