---
title: "Journal entry"
description: "What is a journal entry? A record of a transaction as debit and credit lines that must balance. Learn its parts, manual vs automatic entries and how to fix one."
url: https://1flux.ai/glossary/journal-entry
last_updated: 2026-10-10
---

[Accounting](https://1flux.ai/glossary#accounting)

# Journal entry

What is a journal entry, and how should you correct one once it's posted?

Glossary Updated 10 October 2026

Definition

A journal entry is a dated accounting record of a transaction, made up of debit and credit lines to specific accounts that must add up to the same total.

## What is a journal entry made of?

Every transaction in [double-entry bookkeeping](https://1flux.ai/glossary/double-entry-bookkeeping) is recorded as a journal entry with a date, a description and at least two lines. Some entries are created automatically by documents such as invoices and receipts; others, such as accruals or corrections, are entered by an accountant.

A customer pays an invoice by bank transfer

Example

- Dr Bank

  GBP 5,250

- Cr Accounts receivable

  GBP 5,250

Debits equal credits

GBP 5,250

Once posted, an entry shouldn’t be edited; it should be cancelled with a [reversing entry](https://1flux.ai/glossary/reversing-entry) and replaced, so the trail stays intact.

In 1flux

Documents post their own journals automatically. Manual journals have Draft, Posted, Void and Reversed statuses, up to 200 lines, and separate permissions for preparing and posting. [See the general ledger and journals](https://1flux.ai/products/accounting/general-ledger)

Related

## Keep exploring

### [Double-entry bookkeeping](https://1flux.ai/glossary/double-entry-bookkeeping)

Recording every transaction with equal debits and credits.

### [Posting](https://1flux.ai/glossary/posting)

Recording a transaction permanently in the general ledger.

### [Reversing entry](https://1flux.ai/glossary/reversing-entry)

A mirror journal entry that cancels an earlier one.

### [General ledger and journals](https://1flux.ai/products/accounting/general-ledger)

A chart of accounts in minutes, journals that can't be rewritten and periods that stay closed.

Last updated 10 October 2026