> ## 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.

# Your First Journal Entry

> Tutorial walking a brand-new user through entering, posting, and reversing a manual journal entry, the basic transaction record in DualEntry.

In this tutorial, you'll enter, post, and reverse your first journal entry: the basic transaction record that every posting in DualEntry, from bills to depreciation, eventually reduces to. By the end, you'll have a posted entry, a corrected one, and the two records linked to each other.

## Prerequisites

* A DualEntry role with permission to post journal entries. Admin, Controller, and Accountant have this permission by default.
* At least two active accounts in your [chart of accounts](./chart-of-accounts) to enter lines against; for example, an expense account and a bank account.

## Step 1: Open a new journal entry

1. Navigate to **Accounting → Transactions → Journal Entries** and choose **New journal entry**.
2. Choose the **Company** the entry belongs to.

*Expected result:* an empty entry form with the company set. Set it here rather than later: changing it after you've added lines clears any bank or credit card accounts that don't belong to the new company.

## Step 2: Date it and add a memo

1. Set **Date** to today, or any date in an open accounting period.
2. Enter a **Memo** describing the entry, for example "Correcting office supplies miscoding."

*Expected result:* nothing posts yet, this just sets the entry's context. If the date falls in a [locked period](../close-management/period-locking), DualEntry blocks the save until you choose an open date.

## Step 3: Enter balanced debit and credit lines

1. Add a line, choose an account, and enter a **Debit** amount; for example, your Office Supplies expense account for \$50.
2. Add a second line, choose a different account, and enter a matching **Credit** amount; for example, your bank account for \$50.
3. Check the totals row at the bottom of the Lines table.

*Expected result:* the totals row shows debits and credits equal, with the out-of-balance difference at zero in the company's base currency. DualEntry won't let the entry post until that difference clears. Entering a debit on a line clears any credit already on that line, and the other way around: a line is one or the other, never both.

## Step 4: Save and post

1. Choose **Save**.

*Expected result:* where no [approval workflow](../../platform-configuration/approval-workflows) matches the entry, saving posts it to the General Ledger immediately; there's no separate post step. The entry appears on the **Posted** tab of the Journal Entries list, and the balances of the accounts you touched update right away. If a workflow does match, the entry stays in Draft with no GL impact until every stage approves; check the **Pending Approval** tab instead.

## Step 5: Reverse it

Say you posted the wrong amount, or the wrong account, and need to back it out.

1. Open the entry from the **Posted** tab and choose **Create Reverse**.
2. Confirm the reversal date. It defaults to the day after the original entry's posting date, but any date on or after the original works.
3. Save the reversing entry.

*Expected result:* a second entry posts with every debit and credit flipped. Each entry shows its counterpart on its **Related Records** tab, and the accounts you originally touched net back to zero for the pair. An entry that already carries a reversal can't be reversed a second time; DualEntry warns you before it lets you continue.

## What you built

You created a balanced journal entry, posted it to the General Ledger, and reversed it with a linked offsetting entry, the same three actions behind every manual correction you'll make in DualEntry. **Create Reverse** is the general-purpose way to undo any posted entry after the fact; it's distinct from setting a reversal date at creation, which schedules the reversal automatically for a future period.

## What's next

* Read [Journal Entries: Reference](./journal-entries) for every header and line field, recurring entries, and intercompany transactions.
* Follow [How to Post and Reverse Month-End Accruals](./post-and-reverse-accruals) for the scheduled-reversal pattern, where DualEntry creates the offsetting entry automatically on a future date instead of you triggering it by hand.
* Read [How to Create and Manage Chart of Accounts](./create-and-manage-accounts) to add more accounts to post against.
* Read [How to Lock and Unlock Accounting Periods](../close-management/period-locking) to see what blocks a save on a closed date.