> ## Documentation Index > Fetch the complete documentation index at: https://docs.dualentry.com/llms.txt > Use this file to discover all available pages before exploring further. # Adjusting Entries Reference > Reference for adjusting entries: the company setting, the permission, the rules a flagged journal entry follows, report modes by report, and API fields. 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](https://docs.dualentry.com/accountants/core-financials/general-ledger/post-adjusting-entries.md). ## 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. | Setting | Values | Default | Description | | - | - | - | - | | **Enable Adjusting Entries** | On or off | Off | Allows journal entries in the selected companies to be flagged as adjusting. | | **Apply To** | **All companies** or **Specific companies** | N/A | **All companies** turns the setting on for every company that exists when you save. A company created later starts with the setting off. **Specific companies** turns it on for the companies you select. | 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. ## 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. | Role | Adjusting Entry, Create | Journal entries | | - | - | - | | Admin | Yes | All | | Controller | Yes | View, Edit | | Accountant | No | View, Create | | Every other built-in role | No | Varies | 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](https://docs.dualentry.com/accountants/platform-configuration/user-roles-and-permissions.md). 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. ## Entry rules The flag changes how a journal entry is validated in a few places. The table below lists each rule. | Area | Behavior | | - | - | | Record types | Only GL journal entries can be flagged. Intercompany journal entries, bills, invoices, and other sub-ledger transactions cannot. | | Date | Any date in any fiscal year. | | Locked periods | With the Adjusting Entry permission, a flagged entry saves into a period whose **Other GL Transactions** section is locked, without reopening it. The **A/P Transactions** and **A/R Transactions** locks still apply to lines on those control accounts. Turning the flag on or off on an existing entry in a locked period is refused like any other change. Without the permission, the normal locked-period error applies. | | Approvals | When an entry is approved, the approver's permissions decide whether it can post into a locked period. | | Accounts | Bank and credit card accounts cannot be used. Statistical accounts are not offered. This check applies even after the company setting is turned off. | | Reversals | A reversal of a flagged entry is flagged too, so both legs are treated the same in reports. | | Duplicates | A duplicate keeps the flag only if you hold the permission. Otherwise it starts with the flag off. | | Recurring entries | Recurring journal entry templates cannot be flagged. | | Exchange rates | No special handling. The entry uses the standard rate for its date. | | Imports | Migrations from other systems never set the flag. The journal entry CSV update import leaves an existing flag unchanged. | | Without the permission | You can open and edit a flagged entry, but the **Adjusting Entry** switch is disabled. | ## 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. | Mode | API value | What the report shows | | - | - | - | | **Excluded** | `exclude` | No adjusting entries, for any date. Opening balances and retained earnings exclude them too. | | **Mixed into period** | `mixed` | Every adjusting entry in the period it is dated. The figures match the full ledger. | | **Additional period** | `broken_out` | Period columns without adjusting entries, then one **Adjusting Entries** column before the total. The total includes them. | | **Only** | `only` | Adjusting entries alone. The report header shows **Only adjusting entries**. | ### 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. | Report | Excluded | Mixed into period | Additional period | Only | | - | - | - | - | - | | Income statement, EBITDA income statement | Yes | Yes | Yes | Yes | | Balance sheet, trial balance | Yes | Yes | Yes | Yes | | VAT Return | Yes | Yes | Yes | Yes | | General Ledger | Yes | Yes | No | Yes | | Statement of cash flows | Yes | Yes | No | No | | Flux (income statement and balance sheet) | Yes | Yes | No | No | | Budget vs. actual (income statement and balance sheet) | Yes | Yes | No | No | | CTA Balance Audit | Yes | Yes | No | No | ## 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. ## 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: * The [Canada GST/HST report](https://docs.dualentry.com/accountants/reporting-analytics/canada-gst-hst-report.md), the [US Sales Tax Detail report](https://docs.dualentry.com/accountants/reporting-analytics/us-sales-tax-detail-report.md), and 1099 reports * [Dashboards](https://docs.dualentry.com/accountants/reporting-analytics/dashboards.md) * [Data Analytics](https://docs.dualentry.com/accountants/reporting-analytics/data-analytics.md), whose journal entry data includes the adjusting entry flag * The **GL Impact** tab on a record * [Aging reports](https://docs.dualentry.com/accountants/reporting-analytics/aging-reports.md) and Sales-by reports * The Journal Entries list 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. ## 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. | Endpoint | Field | Behavior | | - | - | - | | [Create journal entry](https://docs.dualentry.com/developers/api/resources-v2/journal-entries/create-journalentry-record.md) | `is_adjusting_entry` | Boolean in the request and response. Defaults to `false`. | | [Update journal entry](https://docs.dualentry.com/developers/api/resources-v2/journal-entries/update-journalentry-record.md) | `is_adjusting_entry` | Omit it to keep the stored value. | | [List journal entries](https://docs.dualentry.com/developers/api/resources-v2/journal-entries/list-journalentry-records.md) | `is_adjusting_entry` | Query filter, and a field on each result. | | [List general ledger lines](https://docs.dualentry.com/developers/api/resources-v2/reporting/list-general-ledger-lines.md) | `is_adjusting_entry` | `true` only when the entry is flagged and its company has the setting on. | | [List trial balance facts](https://docs.dualentry.com/developers/api/resources-v2/reporting/list-trial-balance-facts.md) | `adjustment_debits`, `adjustment_credits` | Totals of flagged entries. These use the stored flag even when the company's setting is off. | A request that breaks a rule returns one of these `error_code` values: | `error_code` | Meaning | | - | - | | `adjusting_entry_permission_required` | The user or API key lacks the Adjusting Entry permission. | | `adjusting_entries_disabled` | Adjusting entries are turned off for the entry's company. | | `adjusting_entry_bank_account` | The entry has a bank or credit card line. | | `recurring_adjusting_entry` | A recurring journal entry cannot be flagged. | ## 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](https://docs.dualentry.com/accountants/platform-configuration/multi-fiscal-calendar.md). ## Related pages * [How to Post Adjusting Entries](https://docs.dualentry.com/accountants/core-financials/general-ledger/post-adjusting-entries.md): turn the feature on, flag an entry, and choose a report mode * [Journal Entries: Reference](https://docs.dualentry.com/accountants/core-financials/general-ledger/journal-entries.md): the fields every journal entry shares * [Period Locking](https://docs.dualentry.com/accountants/core-financials/close-management/period-locking.md): the lock sections an adjusting entry can and cannot skip * [General Preferences](https://docs.dualentry.com/accountants/platform-configuration/organization-settings/general-preferences.md#adjusting-entries): the company setting This documentation is built and hosted on [Mintlify](https://mintlify.com), a developer documentation platform.