Manual & Adjustment Journals

Purpose

Use Manual & Adjustment Journals (/manual-journals) for an approved accounting entry that is not created automatically by an operational workflow. Examples may include an accrual, reclassification, or CA-approved correction.

Do not create a manual journal merely because an operational posting failed or a report looks unexpected. First investigate the source document, its status, its date, and the relevant account in General Ledger. See Automatic Accounting Postings for the supported document-to-journal flow.

Warning: A manual journal changes financial reports immediately. A balanced entry can still use the wrong accounts, date, currency, rate, or accounting treatment. Obtain the required approval and supporting evidence before posting.

Purpose: STANDARD Or ADJUSTMENT

The Purpose label explains why the entry exists.

Purpose	Use
`STANDARD`	A normal approved manual entry that is not specifically correcting or adjusting a related accounting period.
`ADJUSTMENT`	An approved adjustment supported by a reference, reason, provider, and related accounting period.

STANDARD is the default. It does not carry adjustment-evidence fields.

Selecting ADJUSTMENT for a newly created journal displays Adjustment evidence and fixes Type to JOURNAL. An exact compensation preserves the original journal’s Type, including CONTRA. Adjustment purpose does not give the operator permission to backdate an entry or bypass a closed period.

Type: JOURNAL Or CONTRA

The Type label describes the kind of manual voucher.

Type	Use
`JOURNAL`	General manual accounting entries, including newly created `ADJUSTMENT` entries.
`CONTRA`	A `STANDARD` entry intended to represent a transfer between cash or bank accounts.

Both types use the same debit, credit, account, balance, and open-period controls. Supply Weave does not currently restrict a CONTRA entry to accounts classified as cash or bank. The ADMIN must verify that the selected accounts match the intended transfer. Do not use CONTRA as a substitute for a Supplier Payment, Customer Receipt, Expense Entry, LC Realization, or another supported operational document.

Before Creating A Journal

Confirm all of the following:

The entry has documented business or accounting support.
The finance owner or CA approved the treatment when professional judgment is required.
No supported operational document should create the posting instead.
The actual Date belongs to a generated accounting period with status OPEN.
Every selected account is active and has no child accounts.
The currency, exchange rate, debit and credit amounts, and descriptions agree with the evidence.
The effect on General Ledger, Trial Balance, and other affected reports is understood.

See Chart of Accounts for account structure and Fiscal Years and Periods for posting locks.

Account And Line Rules

A manual journal requires at least two lines. Each useful line should:

select an active leaf account;
contain a positive amount on either Debit or Credit, not both; and
include a clear Description when the account alone does not explain the line.

The application requires at least two rows, exact equality between Total Debit and Total Credit, and a nonzero total. It rejects an inactive account, a parent account, an out-of-balance journal, and a journal whose debit and credit totals are both zero.

Warning: Do not add zero-only rows merely to reach the two-line minimum. Do not put both a debit and a credit on the same row. These rows obscure the entry even where the total-level controls can still pass.

Amounts support up to four decimal places. Check the displayed Difference is zero and independently compare the completed lines with the approved workpaper.

Posting Date And Period

Date is the actual posting date. Supply Weave assigns the journal to the period containing that date, and that period must be OPEN. The related-period field on an adjustment does not control posting.

A date in a CLOSED period is rejected.
A date outside the generated fiscal calendar is rejected.
A future date is accepted if its containing period exists and is OPEN.
Clearing Date when creating a journal causes the service to use the current date.

Do not select a convenient open date without approval. The date determines when the entry appears in reports.

Currency, Exchange Rate, And BDT Reports

Currency identifies the voucher currency. It defaults to BDT. Exchange Rate is the positive rate used to convert that currency to the BDT reporting base; it defaults to 1.00000000 when omitted.

Manual-journal line amounts are entered in the selected voucher currency. Canonical accounting reports convert each line to BDT using the voucher exchange rate and round each converted line to four decimal places. For a source-balanced voucher, a small conversion residual may be assigned deterministically so its BDT debit and credit totals remain equal.

Current reports are BDT reports. They do not provide a separate foreign-currency ledger, validate the rate against a bank or market source, or perform automatic foreign-currency revaluation. Retain the rate source and calculation as evidence.

Warning: Selecting a foreign currency without the correct exchange rate can materially misstate every BDT report. For a BDT journal, verify that the rate is 1.00000000.

Adjustment Evidence

An ADJUSTMENT requires all of these fields:

Label	What to enter
Reference	Approval, schedule, memo, ticket, or other stable adjustment reference.
Reason	A specific explanation of why the adjustment is required.
Provided By	The person or firm that supplied or authorized the adjustment information.
Related Accounting Period	The period to which the evidence or correction relates.
External Working Paper	Optional reference to the supporting external workpaper.

Narration is optional and can provide additional context for either purpose.

The Related Accounting Period may be OPEN or CLOSED. It is evidence only. The journal still posts on Date in the actual Posting Period shown on the detail page.

Warning: Related Accounting Period is not backdating. Selecting a prior or closed period does not place the adjustment in that period and does not alter historical reports as of dates before the actual posting date.

Create And Verify

Open Manual & Adjustment Journals and select New Manual Journal.
Set Date, Purpose, Type, Currency, and Exchange Rate.
If Purpose is ADJUSTMENT, complete every required field under Adjustment evidence.
Add at least two meaningful Journal Lines using active leaf accounts.
Confirm Total Debit equals Total Credit, Difference is zero, and the totals are nonzero.
Select Create Manual Journal.
On the detail page, verify Voucher No, Date, Posting Period, Type, Purpose, currency, exchange rate, evidence, accounts, descriptions, and totals.
Open the affected accounts in General Ledger and review Trial Balance and any affected financial statement for the same reporting date or range.
Retain the voucher number, approval, workpaper, rate source, and report review.

Immutability

Manual journals have no edit or delete action after creation. This preserves the record that was originally posted. If an entry is wrong, do not create an unrelated entry that hides the connection and do not alter the source evidence. Use Compensate where an exact linked offset is required, then create a separate approved correcting entry if necessary.

See Corrections And Reversals before deciding on a correction method.

Compensate Workflow

Compensate creates a new immutable ADJUSTMENT linked to the original manual journal. It preserves the original Type, Currency, Exchange Rate, line accounts, and line descriptions, while swapping every debit and credit amount. It does not edit or delete the original.

Open the incorrect manual journal and select Compensate.
Set Compensation Date to the approved actual posting date. Its period must be OPEN.
Select Related Accounting Period. Remember that it is evidence, not the compensation posting period.
Complete Reference, Provided By, and Reason.
Add External Working Paper and Narration when applicable.
Select Create Compensation.

Compensation can fail if the compensation date has no open period or if an account used by the original is no longer an active leaf. Resolve the account or calendar issue under approved controls; do not substitute a different account merely to make the action pass.

Only the original journal can be compensated, and it can be compensated once. A compensation cannot itself be compensated. If the intended accounting effect is not zero, create a separate approved correcting journal rather than chaining compensations.

Current picker limit: The journal form loads up to 100 active leaf accounts and 100 accounting periods into its selectors. If an eligible account or older related period is not listed, stop and contact the system administrator. Do not select a different account or period merely because it is visible.

Verify A Compensation

Confirm the new journal has Purpose ADJUSTMENT and the intended Compensation Date and Posting Period.
Compare every line with the original: original debits must be compensation credits, and original credits must be compensation debits.
Confirm Currency, Exchange Rate, Type, accounts, descriptions, and totals match the original apart from the swapped sides.
On the compensation, use Corrects to open the original journal.
On the original, confirm Compensated By links to the new voucher.
Review General Ledger and Trial Balance over a range that includes both posting dates. The entries should offset in amount, while both remain visible.
If the correct accounting effect is not zero, create a separately approved journal for the correct amount and retain all three references.

Warning: Compensation offsets the original manual journal exactly. It does not restore operational document statuses, quantities, inventory, customer or supplier settlement state, or other business workflow data.

Return to the Accounting User Guides index.

Reviewed against the application on: 2026-08-21