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An adjusting entry is a GL journal entry flagged as an adjustment, such as an audit, year-end, or interim adjustment, so that reports can leave it out, include it, or show it separately. It is DualEntry’s version of a 13th period: any journal entry on any date can carry the flag, rather than a fixed extra month. This page lists the rules and report behavior. For the steps to turn the feature on and post an entry, see How to Post Adjusting Entries.

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Company setting

Adjusting entries are turned on per company in Settings → General Preferences, in the Adjusting Entries section. The table below lists the settings in that section. Changing the setting requires permission to edit organization settings, which only the Admin role has by default. Turning the setting off for a company does not clear any flags. Its flagged entries keep the flag, but every report treats them as regular journal entries, and turning the setting back on makes them count as adjusting again. A flag can be turned on only while the company’s setting is on.

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Permission

Flagging an entry, or turning the flag off, requires the Adjusting Entry permission with the Create action. It is separate from journal entry permissions, so a user can post regular journal entries without being able to flag them. The table below shows which built-in roles hold it. Admin bypasses permission checks, so it is the only built-in role that can create a new adjusting entry without changes. Add the permission to other roles from Configuration → Company → User Roles; see User Roles and Permissions. Who else can flag an entry:
  • API keys: a key can flag an entry only when its roles include the Adjusting Entry permission.
  • Accounting Intelligence: it can flag an entry when the person in the conversation holds the permission.
  • Integrations, scheduled agents, and system jobs: these can never flag an entry, so entries they create are regular journal entries.

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Entry rules

The flag changes how a journal entry is validated in a few places. The table below lists each rule.

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Report modes

Each supported report has an Adjusting Entries option under Report Format in its report settings. The default is Excluded. The selected mode carries into exports, drill-downs, and custom reports saved from the report.

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Modes by report

Reports that are not listed below ignore the mode and always include adjusting entries. A custom report offers the modes of the report it is based on.

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How the figures add up

The modes are consistent with one another, so you can reconcile one against another.
  • Excluded: adjusting entries are left out for every date. A January 2027 balance sheet in Excluded also leaves out 2026 audit adjustments. Use Mixed into period for final balances.
  • Excluded plus Only: the two together equal Mixed into period for the same report and range.
  • Additional period column: it collects every adjusting entry in the range, whatever its date. A March adjustment and a December adjustment land in the same column. It equals the total of the Only report for the same range.
  • Balance sheet and trial balance: these are cumulative. In Additional period, their Adjusting Entries column holds every adjusting entry up to the report end date, including prior years.
  • Period columns: Additional period applies to the summary view with month, quarter, or year columns. Without period columns the report matches Mixed into period. In the detail view it shows the Mixed into period rows with the Adjusting Entry column added.
  • Multi-company reports: one mode applies across every company. An entry counts as adjusting only when its company has the setting on.
  • Drill-downs: these follow the mode. Selecting a cell in the Adjusting Entries column lists only the adjusting entries behind it.
Detail views of the General Ledger, income statement, EBITDA income statement, balance sheet, trial balance, and VAT Return offer an Adjusting Entry column with Yes or No, and an Adjusting Entry filter.

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Tax filings and screens outside the report modes

Tax filings, dashboards, and several other screens either ignore the report mode or override it. This section lists where adjusting entries appear regardless of the mode you choose on a report, so you can tell when two figures are expected to differ. The VAT Return screen follows the report mode, so it excludes adjusting entries by default. The HMRC VAT submission always files the full ledger, adjusting entries included, so adjusting VAT is never left out of a filing. When HMRC is connected and the screen excludes adjusting entries, the report shows This report excludes adjusting entries. The HMRC VAT submission includes them, so the submitted boxes can be different. These reports and screens have no adjusting entries mode and always show the full ledger: To match a report to any of these, set the report to Mixed into period. Accounting Intelligence is the reverse case: it excludes adjusting entries when it reads a report or runs a flux analysis, unless you ask it to include them.

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API fields and error codes

The public API exposes the flag on journal entries and on two reporting endpoints. No reporting endpoint takes a mode parameter. The table below lists each field. A request that breaks a rule returns one of these error_code values:

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Limits

Adjusting entries do not currently support the following:
  • More than one adjusting period. Every adjusting entry shares one flag, and Additional period shows them in one column.
  • Splitting the Adjusting Entries column by quarter or by original date. Run the report in Only with month columns, or drill into the column, to see entries by date.
  • Flagging intercompany journal entries.
  • Separate budgets for adjusting entries.
  • A 13-period fiscal year. Adjusting entries are a flag on entries, not an extra period, and every company runs on 12 calendar-month periods; see How to Configure Fiscal Year-Ends.
Last modified on October 29, 2026