Tutorial: Journal Entries
A journal entry (JE) is the most direct way to record an accounting transaction. Use it for adjustments and entries that don't come from an invoice, bill or bank transaction — for example depreciation, accruals or reclassifications.
Where: Accounting → Journal Entries.
The golden rule: every journal entry must be balanced — total Debit must equal total Credit. ASPLUS won't accept an unbalanced entry. This is what keeps your Trial Balance and Balance Sheet correct.
When to use a manual JE (and when not to)
| Situation | Use |
|---|---|
| Depreciation, accruals, prepayments, reclassifications | Manual JE |
| A customer bill you'll be paid for | An Invoice |
| A supplier bill you'll pay | A Bill |
| Cash/bank in or out | Money In/Out |
| Your starting balances when migrating | Opening Balance |
Prefer the specific document types where they fit — they post the correct JE for you automatically. Manual JEs are for what those don't cover.
Step 1 — Create a journal entry
- Accounting → Journal Entries → Create.
- Set the date and a description (say what it's for — future-you will thank you).
- Add lines: for each, pick an account (from your Chart of Accounts) and enter a Debit or Credit amount.
- Keep adding lines until total Debit = total Credit.
- Save. ASPLUS assigns a JE code (e.g.
JE-00042).
Which side is debit and which is credit?
Rule of thumb: Assets and Expenses increase with a Debit; Liabilities, Equity and Income increase with a Credit. Example — recording RM500 bank charge: Debit Bank Charges (expense) 500, Credit Bank 500. If you're unsure, ask the in-app AI Assistant or your accountant.
Step 2 — Find it later
The Journal Entries list shows only your manual JEs. Entries generated by documents (invoices, payments, bills, receipts), the opening balance, and year-end carry-forwards are not listed here — they live with their source document. To see every movement on an account, use the General Ledger.
Step 3 — Edit or delete
You can edit or delete a manual JE. Note the restrictions:
- Opening Balance entries can't be edited here — use the Opening Balance wizard.
- Document-generated entries (invoice/bill/payment/receipt) can't be edited here — edit the source document instead.
Deleting a manual JE removes it and triggers a background recalculation of your figures.
Journal Entries FAQ
"Debits don't equal credits" — I can't save
Your lines aren't balanced. Add or adjust a line so total Debit exactly equals total Credit. Watch for rounding — enter amounts to 2 decimals.
Why can't I see my invoice's journal entry in the Journal Entries list?
By design — that list shows only manual JEs. Invoice/bill/payment entries are tied to their document. View them in the General Ledger or open the document itself.
My Trial Balance won't balance after a manual JE
An unbalanced JE is the usual cause, but ASPLUS blocks those on save. Run Books Integrity (see Reports) — it lists any imbalanced entries and other issues to fix.