Use a manual journal for an accounting adjustment that is not already represented by a document or payment.
1. Start a journal
Open Accounting → Manual Journals → New Journal.
2. Describe the adjustment
Enter its title or reference, description, date, and currency. Check that the date is in an open period.
3. Enter the accounts
Add at least two valid lines. Enter each amount on the intended debit or credit side and check that the totals agree at the currency’s precision.
4. Review and post
Review the accounts and effect with your accountant before posting. Reopen the saved journal and check its source and totals. Correct invoice or payment entries through the original document flow.