Create journal entries
A journal is used for recording non-regular transactions (for example, the depreciation of a fixed asset or writing off a bad debt). You can also use journal entries to transfer values from one ledger account to another.
When you create a journal entry, you must follow the principles of double-entry bookkeeping; for every debit total, there must be a corresponding credit balance. This can be made up of several credits as long as the overall total balances.
You can also reverse, copy, or delete journal entries.