GL Entry

A GL Entry is the atom of the general ledger: one account, one amount on the debit or credit side, a posting date, the voucher type and number that created it, and the party, cost center and fiscal year it belongs to. Every financial report is a different way of adding these rows up. BRAccount creates them only when a document is submitted and never edits or deletes them; cancelling a document writes equal and opposite rows marked as cancelled, so the audit trail required by the Electronic Billing Procedure 2082 stays intact. If a balance looks wrong, filter the GL Entry list by account and date to see which vouchers made it; each row links to its source.

Account balance on a date = Sum of Debit rows - Sum of Credit rows for that account up to that posting date.

1. 01Type GL Entry in the search bar and open the list.
2. 02Filter Voucher No = ACC-SINV-2026-00004 to see the three rows the invoice wrote.
3. 03Click any row; it links back to the Sales Invoice, the account and the party.
4. 04Tick Is Cancelled in the filters to see the reversing rows of cancelled vouchers.
5. 05For a readable version of the same rows, open Financial Reports > General Ledger instead.

You never create these directly. Submitting a document writes them; cancelling writes reversing rows and keeps the originals.

Sales Invoice ACC-SINV-2026-00004 wrote three GL Entries: Debtors, Sale of Goods and VAT Payable.