---
title: General Ledger
description: "Browse, search, and post journal entries: the list, Find, drafts versus posted entries, every line field, cash basis dates, voiding, and deleting."
url: "https://theasst.com/docs/general-ledger/"
updated: "2026-10-06"
category: Accounting
---

# General Ledger

The General Ledger (GL Journal) lists every journal entry TBA has recorded — almost always created automatically from a real transaction (an invoice, a client payment, a bill, a bill payment) rather than typed in directly. It is the single source every financial report, such as the [Trial Balance](https://theasst.com/docs/trial-balance/) and [Balance Sheet](https://theasst.com/docs/balance-sheet/), is built from.

## The Journal List

![GL Journal list showing date, source, description, amount, and status for many posted entries](https://theasst.com/wp-content/uploads/2026/09/gljournal-list.webp)

Columns: **Date**, **Source** (what created the entry), **Description**, **Amount**, and **Status**. Click an entry to open it. The sidebar has **Add new entry**, **Find**, and **New Browser Tab**.

## Finding an Entry

All fields are optional; leave a field blank to match everything.

- **All text fields** and **Description**.
- **Date from / to**.
- **Source** — All, Manual Entry, Invoice, Payment, Purchase Order, and so on.
- **Status** — All, Posted, Voided, or Draft.
- **Amount from / to** — matches either the entry’s total or any single line’s amount.

**List Previous Find** on an entry returns you to your last search results.

## Journal Entry Detail

![Posted journal entry with two balanced lines (Undeposited Funds / Accounts Receivable) and a Balanced checkmark](https://theasst.com/wp-content/uploads/2026/09/gljournal-detail.webp)

Every entry is real double-entry bookkeeping — it must balance (total debits = total credits) before it can post.

- **Date** — the date the entry is recorded for. It must fall in a fiscal period. If none covers the date, TBA offers to create one for you; see [Fiscal Year and Year-End Closing](https://theasst.com/docs/fiscal-year-and-year-end-closing/).
- **Source** — what created the entry. **View Source Record** opens the invoice, payment, bill, or deposit behind it in a read-only window.
- **Description**, **Created by**, and **Modified by**.
- A **VOIDED** banner appears on voided entries.
- **Lines** — each has **Line#**, **Account** (see [G/L Accounts](https://theasst.com/docs/g-l-accounts/)), **Site** (if you have more than one), **Class** (optional; see [G/L Classes](https://theasst.com/docs/g-l-classes/)), a **Description**, and either a **Debit** or a **Credit**.
- **Cash Basis Date** — optional, per line. If a line is an accrual whose cash actually moves on a different date, enter that date so Cash Basis reports recognize it then instead of on the entry date. If you fill one line, fill all of them.

## Manual Entries

Click **Add new entry** to make a journal entry directly — useful for adjustments that don’t come from another TBA transaction. Enter the date, a description, and at least two lines whose debits and credits are equal.

- **Save** keeps it as a **Draft**, which does not affect your reports and can still be edited or deleted.
- **Post Transaction** saves and posts it. A posted entry cannot be modified.

## Voiding and Deleting

- **Void Entry** reverses a posted entry rather than editing it, so the audit trail stays intact.
- **Delete Entry** permanently removes a draft entry. It cannot be undone.
- **Event Log** shows who did what to this entry; see the [Audit Event Log](https://theasst.com/docs/audit-event-log/).
- **Attachments** lets you attach supporting documents; see [Attachments and Pictures](https://theasst.com/docs/attachments-and-pictures/).

Entries created from invoices, payments, and the like should be changed by voiding or correcting the original document, not by editing the journal.