> For the complete documentation index, see [llms.txt](https://docs.kick.co/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://docs.kick.co/common-workflows/journal-entries.md).

# Journal Entries

Journal entries are the underlying accounting records that power your financial reports. Every transaction in Kick - whether it came from your bank, a payroll run, or a bill - generates a journal entry that posts to your general ledger. Most business owners will never need to create one manually, but knowing what they are helps you understand what you're looking at in your reports.

***

### What a journal entry is

A journal entry is a double-entry record with two sides: a debit and a credit. Every financial event in your business is recorded this way - money always moves from one account to another. For example, when you pay a software subscription, the expense account for Software increases (debit) and your bank balance decreases (credit).

Kick generates these automatically every time a transaction is categorized.

***

### Where journal entries come from

| Source                                                            | Example                                                 |
| ----------------------------------------------------------------- | ------------------------------------------------------- |
| **Transaction**                                                   | A categorized bank or card transaction                  |
| **Manual journal entry**                                          | An adjustment created by your accountant                |
| [**Opening balance**](/setting-up/opening-balances.md)            | Your starting account balances                          |
| **Payroll integration (**[**Gusto**](/integrations/gusto.md)**)** | Each payroll run posted by expense type                 |
| **Bill vendor**                                                   | A bill from Ramp or Bill.com posted to accounts payable |
| [**Invoice**](/common-workflows/invoicing.md)                     | An invoice from your vendor like Stripe                 |

***

### View journal entries

Journal entries are visible in the **General Ledger** report. Go to **Accounting → General Ledger**, select an entity and date range, and expand any account to see the individual entries. Click the reference number on any entry to open the full detail.

You can also see journal entry activity in the [**Activity**](/working-with-your-team/activity.md) tab - filter by **Journal Entry** to see a log of all entries with timestamps and who or what created them.

***

### Manual journal entries

Your accountant may create manual journal entries for adjustments that don't come from a regular transaction - things like depreciation, accruals, or corrections. These are created from the command palette (**⌘K → Add journal entry**) or from the **Accounting tab** and require Admin or Accountant access.

<figure><img src="/files/RQagUjPLsU9EGmnFTbBT" alt=""><figcaption></figcaption></figure>

If you see a journal entry in your General Ledger that you don't recognize, check the Activity tab to see who created it and why, or ask your accountant.

***

### Recurring and reversal entries

Manual journal entries can be set to recur on a schedule (monthly depreciation, for example) or to reverse automatically in the following period (useful for accruals). Your accountant manages these.

***

### Locked periods

Journal entries in locked periods cannot be edited or deleted. If a correction needs to be made to a locked period, your accountant will need to unlock it first.

→ [Locks](/working-with-your-team/locks.md)

***

### FAQs

<details>

<summary><strong>Do I need to create journal entries myself?</strong></summary>

For most business owners, no. Kick generates journal entries automatically as transactions are categorized. Manual journal entries are typically created by your accountant for adjustments, accruals, or corrections.

</details>

<details>

<summary><strong>Where can I see what's been posted to my books?</strong></summary>

Go to **Accounting → General Ledger**. Every journal entry is listed by account, with dates, amounts, and references. You can also use **Activity** to see a chronological log of all entries.

</details>

<details>

<summary><strong>Can I edit a journal entry?</strong></summary>

Transaction-sourced entries update automatically when you change a transaction's category. Manual journal entries can be edited by your accountant as long as the period isn't locked.

</details>


---

# Agent Instructions
This documentation is published with GitBook. GitBook is the documentation platform designed so that both humans and AI agents can read, navigate, and reason over technical content effectively. Learn more at gitbook.com.

## Querying This Documentation
If you need additional information that is not directly available in this page, you can query the documentation dynamically by asking a question.

Perform an HTTP GET request on the current page URL with the `ask` query parameter:

```
GET https://docs.kick.co/common-workflows/journal-entries.md?ask=<question>
```

The question should be specific, self-contained, and written in natural language.
The response will contain a direct answer to the question and relevant excerpts and sources from the documentation.

Use this mechanism when the answer is not explicitly present in the current page, you need clarification or additional context, or you want to retrieve related documentation sections.