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Accounting journal entries
1C:Drive offers about 50 different types of business documents that are used to record business transactions. Each document type is designed to record data in a way that facilitates subsequent processing and analysis of this data. To meet this goal, when a business document is posted, it stores all the transaction data in special database tables called Accumulation registers. The data from these registers is used to create all kinds of reports that are used to assist in decision making and monitoring a company’s progress.
For example, a supplier invoice is a document used to record purchase transactions. When the document is posted, it stores information in:
- Inventory and expenses accumulation register. This register keeps records about the goods purchased, their type, storage location, quantity, and amount. The Available stock report is based on the data from this register.
- Supplier balance accumulation register. This register keeps records about a supplier, contract, order, and the amounts of the increased debt to supplier in the contract and presentation currencies. The Accounts payable, Supplier balance, and Statement of account reports are based on this register.
In addition to recording transaction data in accumulation registers, it might be necessary to enter transaction data in into a company's accounting records. In 1C:Drive, such records are made in the form of accounting journal entries , or simply accounting entries that are stored in special database structures called Accounting registers . The accounting and financial reports are based on the data from this register. For example, such reports as Trial balance, Balance sheet, and Profit and loss statement.
Note. Accounting entries are stored in a separate database table. Manual changes in accounting entries do not affect the data in accumulation registers. Such changes are not reflected in the reports that are based on the Accumulation registers. For example, if you change the amount of debt to a supplier in accounting entries, this change will not be reflected in the Supplier balance report.
When the default type of accounting is applied, the following options are used to record accounting entries:
1C:Drive business documents
Accounting entries can be entered in accounting records directly by posting a 1C:Drive business document (such as a supplier invoice). In this case, the 1C:Drive business document becomes the source of accounting entries.
1C:Drive business documents record transaction data to accumulation registers and record the related accounting entries to the accounting register. To view the accounting entries of the document, click 
. In the displayed window, you can also adjust the accounting entries manually.
To do this, select the Adjust manually checkbox. The accounting entries table becomes editable. Adjust the entries as you need. Note that such manual adjustments are reflected only in the accounting register and can be viewed in the accounting and financial reports. For example, Trial balance, Balance sheet, and Profit and loss statement. Manual adjustments are not reflected in the reports based on the accumulation registers. For example, if you change amount of debt to a supplier in accounting entries, this change will not be reflected in Supplier balance report.
Manual journal entry documents
A manual journal entry document is used in the following cases:
- It is necessary to record a business transaction that is not supported by 1C:Drive business documents.
- It is necessary to make adjustments or corrections only for accounting purposes.
A manual journal entry document is created and edited manually. You can edit any field of the document.
A manual journal entry document only records accounting entries to the accounting register. These accounting entries can be viewed in the accounting and financial reports. For example, Trial balance, Balance sheet, and Profit and loss statement.
It is not recommended to use a manual journal entry document for posting entries supported by 1C:Drive business documents. For example, you create a manual journal entry document with the same accounting entries as recorded by the supplier invoice. Then, these entries are included only in the accounting register. They are not reflected in accumulation registers. As a result, such reports as the Available stock report and Supplier balance report do not reflect the corresponding details from the manual journal entry document.
To learn more about manual journal entry documents, Managing manual journal entry documents.