Journal Voucher - Accounting and banking

A Journal Voucher records an accounting entry by hand, using debits and credits. It is for entries that no other screen creates for you, such as month-end adjustments.

When to use it

You would open it to:

record an expense you owe but have not paid yet (an accrual), such as the year's audit fee.
charge depreciation on your assets each month.
move an amount from one account to another to correct a posting.

Everyday sales, purchases and salaries do not need a journal voucher. Those screens post their own accounting.

Before you start

The ledger accounts you want to debit and credit must already exist in your Chart of Accounts.
You need an accounting role. Most accountants can create a draft, but posting it to the books is usually limited to accounts supervisors and admins.

Where to find it

ERP > Accounts > Journal Voucher.

The fields on this screen

Section	Field (on screen)	What to enter	Required
Entry Details	Account Head	The account head this amount posts to. This is what puts the entry into your books.	No
Entry Details	Cost Center	Branch, project or department for this posting line.	No
Entry Details	Narration	Note for this posting line. It appears against the amount in the ledger.	No
Entry Details	Debit	Amount to debit this account. Total debits must equal total credits before you can save.	No
Entry Details	Credit	Amount to credit this account. Total credits must equal total debits before you can save.	No
Voucher Details	Miti	Nepali (BS) date of this document. Pick from the calendar - the AD date is filled in for you.	Yes
Voucher Details	Cost Center	Branch, project or department this document belongs to. Lets you report profit and cost per unit.	No
Voucher Details	Voucher Number	Numbered automatically when you save. Leave it blank unless you need to set the number yourself.	No
Voucher Details	Narration	Short note on why this entry was made. It shows on reports and makes the entry easy to find later.	No
Voucher Details	Voucher	Attach a scan or photo of the bill. You can then use AI to read the amounts straight off it.	No

Adding a record

Open ERP > Accounts > Journal Voucher and click Add.
Set the Miti (date) and write a Narration.
In the lines grid, add at least two lines. Choose the Account, then put the amount under Debit on one line and under Credit on another. Put 0 on the side you are not using.
Check that total Debit equals total Credit. The voucher will not post if they differ.
Click Save to store it as a draft.
To put it on the books, open the saved voucher and click Post.

Changing or deleting a record

While the voucher is still a Draft, you can edit the lines or delete it.
Once it is Posted, it is on your books. To change it, use Reverse/Unpost to bring it back to draft, edit it, then post again. Use Cancel to void a draft you no longer need.

Worked example

Accrue the yearly audit fee of 50,000:

Miti: today. Narration: "Accrue audit fee for the year".
Line 1: Account: Audit Fee (an expense). Debit: 50000. Credit: 0.
Line 2: Account: Audit Fee Payable (a liability). Debit: 0. Credit: 50000.
The totals are 50,000 on each side, so Save, then Post.

Monthly depreciation is another common one: Debit Depreciation Expense and Credit Accumulated Depreciation, with the same amount on both sides.

Tips and common mistakes

Debits must equal credits. If they do not, posting is refused with an "is not balanced" message, so check your amounts.
Fill both Debit and Credit on every line. Put 0 on the side you are not using; leaving it blank gives a "required" error.
The Voucher Number may be blank when you save. If your office needs a running number on every journal, type one in the Voucher Number field yourself for now.
A draft is not on your books. Nothing affects your accounts until you click Post.

Contra Voucher, Payment Voucher (for cash/bank movements)
Trial Balance and Ledger reports (to see the effect of your journal)