Glossary
General journal entry
The general journal entry is bookkeeping's free entry. There is no customer or supplier and no invoice, only an account, an offset account, an amount and a text. It is the voucher you use when something has to be moved or corrected in the accounts. In Danish it is a finansbilag.
Updated 21 October 2026
What is a general journal entry?
Most bookkeeping arrives by itself: invoices give debtors and creditors, and the bank gives bank lines. The general journal entry covers the rest. If 3,000 kr. has to move from the small purchases account to the fixtures account, you write an entry with fixtures as the account and small purchases as the offset account.
Typical general journal entries are corrections of a wrong account, settlement of VAT against the VAT settlement account, accrual of an expense that covers several months, and depreciation of fixed assets. The entry follows the same rules as every other voucher: double entry, a voucher number and locking at booking.
General journal entry in Veneti
In Veneti you create a general journal entry with one click in the journal. It gets its voucher number at once, can carry a file and is booked with everything else when you press Book. The VAT settlement is a general journal entry between the VAT accounts and the VAT settlement account, and a wrong account on a bank line is corrected with an entry that moves the amount from the wrong account to the right one, while the bank's line stays where the bank put it.
If you are unsure which account to use, you can ask Luca, who answers from your chart of accounts. The basics of debit and credit are in Bookkeeping for beginners.