Odoo 18 Enterprise Book: Accounting

12. Journal Entries

In Odoo 18 Accounting, a Journal Entry represents the detailed recording of a financial transaction within a selected journal. Each entry captures key elements such as the accounting date, amounts to be debited and credited, a reference note, and a description of the transaction. Odoo follows the Double Entry Bookkeeping System, meaning each journal entry must contain at least one debit line and one corresponding credit line, and the total debits must always equal total credits. The individual lines that comprise a journal entry are referred to as Journal Items.

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You can access and manage journal entries from the Accounting menu under the Journal Entries section.

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The list view presents essential information for each entry, including the Date, Entry Number, Partner, Reference, Journal, Company, Total Amount, and Status. To create a new entry, simply click the New button and begin filling in the details.

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The Reference field allows you to cite source documents, and the Accounting Date reflects when the transaction should be posted. You must choose an appropriate journal and use the Add a Line button to input journal item details like the Account, Partner, Label, Analytic Distribution, Debit, Credit, and applicable TaxCloud information.

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In the Other Information tab, the Auto-post option ensures the journal entry is automatically posted on the selected accounting date. You may also enable the Checked flag for entries requiring verification. Mention the Fiscal Position and Company in the corresponding fields. Once the data is finalized, clicking the Post button will officially record the transaction.

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After posting, a Reverse Entry option becomes available, allowing you to undo the entry if needed.

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You can choose the Reversal Date (either the same as the journal entry date or a specific date) and designate a Journal for the reversal. The reversal is completed upon clicking the Reverse button, ensuring accurate and flexible accounting adjustments when necessary.

12.1 Journal Items

In Odoo 18 Accounting, the Journal Items section provides a comprehensive platform to review every line item recorded within your various journal entries. Each journal item represents a single debit or credit entry, and together, they constitute the full accounting movement in accordance with the double-entry system.

You can access this feature by navigating to the Accounting menu and selecting the Journal Items option.

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The list view presents detailed information such as the Date, Journal Entry name or number, Account involved, Partner (if any), Label, Debit, Credit, and Matching Number.

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This organized view makes it easy to monitor, audit, or filter transactions across different accounts and periods.

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