> ## Documentation Index
> Fetch the complete documentation index at: https://docs.filexpress.app/llms.txt
> Use this file to discover all available pages before exploring further.

# Journal Entries

> Recording manual and automatic accounting entries

Journal entries record all operations in the double-entry system (Debit/Credit). They can be created manually or generated automatically from [Process Documents](https://docs.filexpress.app/en/docs/contabilidad/procesar-documentos.md).

## Journal entry statuses

| Status | Description |
| - | - |
| **Draft** | Saved but not processed. It can be edited or deleted. |
| **Processed** | Confirmed, affects account balances. It cannot be modified. |

## Create a manual journal entry

**1. Go to Accounting → Journal Entries → New Journal Entry**

**2. Select the entry type and the date**

**3. Enter a description or reference**

**4. Add the Debit and Credit lines**

For each line: select the accounting account and enter the amount in Debit or Credit. In the **Cost center** column, choose the line's [cost center](https://docs.filexpress.app/en/docs/contabilidad/centros-de-costo.md) according to the account's policy: **Not applicable** (the account does not accept a center), **No center** (optional) or **Required** (the line cannot be saved without a center).

**5. Check the balance**

The balance indicator updates in real time. It must be green (Debit = Credit) in order to process.

**6. Save as Draft or process directly**

## Reassign cost centers

From the detail of a **Draft** or **Processed** entry, the **Reassign cost centers** button lets you change only the center of each line, without modifying amounts or accounts. The entry's period must be open. See [Cost centers](https://docs.filexpress.app/en/docs/contabilidad/centros-de-costo.md#reassign-cost-centers-in-a-journal-entry).

> [!NOTE]
>
> Entries generated from documents that were left in **Draft** because of a missing cost center on an account that requires one are fixed with this option before processing them.

## Process in batch

**1. In the list, select the draft entries using the checkboxes**

**2. Click Process selected**

**3. Confirm**

All the selected entries change to Processed status at the same time.

## Delete entries

Only entries in **Draft** status can be deleted. Processed entries cannot be deleted, to maintain accounting integrity.

> [!NOTE]
>
> If the accounting settings have the **"Allow unbalanced entries"** option turned on, the system will not require Debit = Credit before processing.

## View detail and related documents

In each entry's actions menu, **View detail** opens the complete view of the entry. **View related documents** lists the sales or purchases included, and only appears on entries generated from sales or purchases (individual or consolidated).

## Download

From the detail of any entry you can download the journal entry as a PDF.


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