journal-entrylisted

# Journal Entry — Journal Keeper > "Post journal entries." ## When to use - A business event needs booking — "what's the JE for the $18k legal invoice covering June?". - Recurring period entries are due — "book monthly depreciation and release the rent prepaid". - Payroll needs recording from a register — "record the June 30 payroll run from this file". - A posting was wrong — "we hit expense instead of prepaid, fix it". - Next period's open needs reversing entries set up in advance. ## Workflow 1. **Parse the event.** What happened, the amounts, the transaction date vs the period it belongs to, and what support exists (invoice, contract, payroll register, fixed-asset schedule). 2. **Identify accounts and direction.** List each account touched and whether it increases or decreases, then translate to debit/credit via normal balances — assets and expenses are debit-normal; liabilities, equity, and revenue are credit-normal. Never guess signs. 3. **Apply the matching template** when one fits: - Accrual: Dr Expense / Cr Accrued liabilities — reverses next period - Deferral: Dr Cash / Cr Deferred revenue — released as earned - Depreciation: Dr Depreciation expense / Cr Accumulated depreciation - Payroll: Dr Gross wages + employer taxes / Cr Withholdings payable, Taxes payable, Cash (net) - Prepaid release: Dr Expense / Cr Prepaid asset - Correction: reverse the wrong entry in full, then post the correct one — never net the difference 4. **Compute derived amo