> ## 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. # Process Documents > Generate automatic journal entries for sales, purchases, payments, inventory, payroll, and provisions Process Documents turns the operations recorded in FileXpress into journal entries, using the accounts from the [Accounting Settings](https://docs.filexpress.app/en/docs/contabilidad/configuracion.md). > [!NOTE] > > A document that already has an entry is not posted again. If you delete the entry, the document can be processed again. ## Sales, purchases, and payments **1. Go to Accounting → Process Documents** **2. Select the document type** | Type | Entry | | - | - | | **Sales** | Revenue, VAT (IVA) output tax, and cash / accounts receivable (and cost of sales). | | **Purchases/Expenses** | Expenses or inventory, VAT input tax, special taxes, and suppliers / cash. | | **Supplier payments** | Payment against accounts payable from bank, cash, or card. | | **Customer payments** | Collection of accounts receivable into bank or cash. | | **Inventory adjustments** | Shortages and overages at cost. See [below](#inventory-adjustments-and-transfers). | | **Transfers between branches** | Inventory transfer at cost. See [below](#inventory-adjustments-and-transfers). | **3. Select the branch and the date range** The system verifies that the period is open. **4. Click Process and review the result** It shows the total of documents, processed, skipped, and with errors, with the entry generated for each one. ## Payment reversal and its entry When a customer collection or a supplier payment is reversed (**Reverse** button in [Accounts receivable](https://docs.filexpress.app/en/docs/finanzas/cuentas-cobrar.md) / [Accounts payable](https://docs.filexpress.app/en/docs/finanzas/cuentas-pagar.md), or via API), the accounting is adjusted in the same operation: | State of the payment's entry | What happens | | - | - | | **Not yet posted** | Nothing. When processing documents, reversed payments are ignored. | | **Entry in Draft** | The entry is marked as *Deleted* (it never affected balances). | | **Entry Processed or Closed** | A **mirror entry** is created (Debit ↔ Credit, same accounts and cost centers) dated today in the current open period, with the description *Reversal of entry {code}: …*. The original entry is not modified. | * The status of the reversal entry follows the *Status when Processing Received Collections* or *Status when Processing Supplier Payments* setting in the [configuration](https://docs.filexpress.app/en/docs/contabilidad/configuracion.md#processing-mode). * The bank movement is not synced again: the payment reversal already records the adjustment in the bank. * If the reversal entry cannot be created (for example, there is no open period for today's date), **the payment reversal is rejected** with the message *The accounting entry for the collection/payment could not be reversed: …*. ## Inventory adjustments and transfers With the **Inventory adjustments** and **Transfers between branches** types, select the branch and the date range and click **Process**. **One entry per document** is generated, valued at **cost** (quantity × unit cost recorded in the movement), with the accounts from [Inventory (adjustments and transfers)](https://docs.filexpress.app/en/docs/contabilidad/configuracion.md#inventory-adjustments-and-transfers). | Document | Debit | Credit | | - | - | - | | **Shortage / shrinkage** (outbound adjustment) | Loss from shortages / shrinkage | Branch inventory | | **Overage** (inbound adjustment) | Branch inventory | Gain from overages | | **Transfer** | Destination branch inventory | Origin branch inventory | * **Adjustments**: the branch's adjustments recorded in the date range are taken. The entry uses the adjustment's date. * **Transfers**: only those **completed** in the range where the branch is origin or destination. Each transfer generates a single entry (even if processed from both branches), recorded in the origin branch with the date it was completed. * Closed periods are respected and no duplicates are generated: an adjustment or transfer that already has an entry is skipped. * Only adjustments and transfers recorded **from this version onward** are posted; earlier ones did not store the cost or the origin of the movement. * If the product has no recorded cost, the document appears with an error in the results (*The product has no recorded cost; the adjustment does not generate an entry*). > [!NOTE] > > In transfers, the **Unit cost** column now stores the product's **cost**. Previously it stored the sale price before taxes. ## Payroll With the **Payroll (accrual and payment)** type, select branch and date range and click **Search payrolls**. Payrolls that are processed or paid and whose period ends in the range are listed, with the accounting status of each: | Column | Action | | - | - | | **Accrual** | **Post**: generates the payroll's entry. Available when the payroll is processed or paid. | | **Payment** | **Post payment**: available when the payroll is paid in full. | **One entry per payroll** is generated with totals per account (no per-employee detail). **Accrual entry** | Debit | Credit | | - | - | | Wages and salaries expense | Withholdings payable (account of each policy: ISSS, AFP...) | | Expense of each employer contribution | Income tax withheld payable | | Expense of bonuses with their own account | Employer contributions payable | | | Salaries payable (net) | **Payment entry** | Debit | Credit | | - | - | | Salaries payable | Payroll payment bank | > [!NOTE] > > Absences and unpaid leave reduce the salary expense; they are not recorded as a withholding. ## Payroll provisions With the **Payroll provisions** type, select branch and **month**, and click **Calculate provision**. The total per concept and the detail per active employee are shown. Then, **Generate provision entry** records: | Debit | Credit | | - | - | | Year-end bonus (aguinaldo) provision expense | Year-end bonus (aguinaldo) payable | | Vacation provision expense | Vacation payable | | Severance provision expense | Severance payable | Monthly calculation in El Salvador (1/12 of the annual amount): | Concept | Annual base | | - | - | | Year-end bonus (aguinaldo) | Days of the seniority bracket × daily salary | | Vacation | 15 days × daily salary + 30% surcharge | | Severance | 30 days × capped daily salary (severance policy) | Until the month's provision has been posted, it can be recalculated. For countries without configured provision rules, no amounts are generated. ## Common errors | Error | Solution | | - | - | | Configure the entry type for inventory adjustments / transfers | Choose the entry type in [Accounting Settings → Inventory](https://docs.filexpress.app/en/docs/contabilidad/configuracion.md#inventory-adjustments-and-transfers). | | The product has no recorded cost | Record the product's cost; the adjustment or transfer can be processed afterward. | | Missing accounting configuration | Configure the indicated account in [Accounting Settings](https://docs.filexpress.app/en/docs/contabilidad/configuracion.md) or in the payroll policy. | | The period is closed | Reopen the period in [Periods](https://docs.filexpress.app/en/docs/contabilidad/periodos.md) or process in an open period. | | The payroll is not yet paid | Finish marking the payroll payments. | > [!WARNING] > > If the accounting period is **closed**, processing is blocked to protect the close. 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