Pass a journal entry (F7)
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Updated 04 Oct 2026
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AI summary
Record adjustments that do not touch cash or bank: depreciation, provisions, accruals, TDS and corrections.
3 sections 5 steps F7JF2
When to use Journal
For entries with no cash or bank movement: depreciation, provisions, expense accruals at month end, TDS deducted on a bill, writing off a bad debt, or moving an amount posted to the wrong ledger.
Steps
- Press F7 anywhere, press J on the Gateway, or click Journal. Press F2 to change the Date.
- On each line choose Dr or Cr, pick the Particulars (Account) and type the amount in the Debit (₹) or Credit (₹) column.
- Click Add Line for more lines. Current Totals must match and Difference must read ₹0.00.
- Enter a Reference No. and a narration, or click Auto-Write.
- Click Save Voucher. Clear empties the form.
Common journals
| Entry | Dr | Cr |
|---|---|---|
| Depreciation on machinery | Depreciation (Indirect Expenses) | Machinery (Fixed Assets) |
| Salary payable at month end | Salary (Indirect Expenses) | Salary Payable (Current Liabilities) |
| TDS deducted on a professional's bill | Professional Fees (expense) full amount | Party (net) and TDS Payable (Duties & Taxes) |
| Bad debt written off | Bad Debts (Indirect Expenses) | Customer (Sundry Debtors) |
| Wrong ledger correction | Correct ledger | Wrong ledger |
More worked examples are in the Journal Entry Library.
Atulya Intelligence flags journals that touch cash or bank. Use Payment, Receipt or Contra for those, so the Cash & Bank Book and Bank Reco stay accurate.
PreviousMove money between cash and bank (Contra, F4) Next in Vouchers Receipt vs payment vs contra vs journal: which voucher?
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