Miscellaneous operations
Enter a free double-entry posting, line by line, in a miscellaneous or financial journal.
The Journal entry tab is used for any entry that is not an invoice: salaries, provisions, year-end adjustments, opening balance, cash transaction, correction between accounts. You enter each line yourself, as a debit or a credit.
Entering a miscellaneous operation
- Open Journal entry.
- Choose the Journal: usually OD, or a financial journal for a cash or bank transaction entered by hand.
- Enter the Date, the Document label and, if useful, a Reference.
- On each line, choose the Account (type a number or a label), optionally a Third party and a Label, then the amount as a Debit or a Credit.
- Add lines with Add a line.
- Check the balance indicator: "Entry balanced" or "Difference: …".
- Click Save. The message "Entry … saved" displays the reference assigned.
Balancing quickly
The Balance the last line button computes the difference between the debits and the credits and writes it on the last line, on the right side. It is handy for an entry with several debits and a single counterpart, for example a salary entry.
Common examples
Booking the salaries of the month
| Account | Debit | Credit |
|---|---|---|
| 620200 Employee remuneration | 3 200,00 | |
| 453000 Withholding taxes | 640,00 | |
| 454000 NSSO | 418,24 | |
| 455000 Remuneration payable | 2 141,76 |
Deferred charge at year end
| Account | Debit | Credit |
|---|---|---|
| 490000 Deferred charges | 600,00 | |
| 615000 Insurance not related to staff | 600,00 |
Clearing a small difference on a customer account
| Account | Third party | Debit | Credit |
|---|---|---|---|
| 657000 Discounts granted | 0,12 | ||
| 400000 Customers | Customer concerned | 0,12 |
Indicate the third party on a line of account 400000 or 440000. Without a third party, the line appears neither in the entries of the customer or the supplier, nor in lettering.
The checks
Saving is refused in the following cases:
| Message | Cause |
|---|---|
| Journal and label are required. | The header is incomplete. |
| At least two lines with an account and an amount. | Only one line carries an amount. |
| Unbalanced entry | Total of the debits different from the total of the credits; the difference is displayed. |
| A line cannot carry both a debit and a credit | Both columns are filled in on the same line. |
| Account not postable | The account is a heading account. |
| Period locked or fiscal year closed | The date is no longer open for entry. |
Opening and closing periods
Each fiscal year has two special periods:
- period 0, the opening period, dated on the first day of the fiscal year;
- period 99, the closing period, dated on the last day.
The closing and reopening entries generated by NovaFisko at year end use these periods. A miscellaneous operation entered by hand is placed in the monthly period that contains its date.
To take over existing accounts, enter the opening balance as a single miscellaneous operation dated on the first day of the fiscal year: the balance sheet accounts with their balance, and the result carried forward on account 140000 (or 141000 for a loss carried forward).
A miscellaneous operation does not replace an invoice
A miscellaneous operation does not feed the VAT return: only the entries of the purchase, sales and credit note journals are read to compute the grids. For a document subject to VAT, use the Invoice tab or the importer.
Entries generated automatically (VAT centralisation when a return is validated, depreciation charges, closing) are recorded in the miscellaneous journal defined in Settings, Automatic journal entries section.
Like any entry, a posted miscellaneous operation cannot be deleted. In case of error, reverse it from the Entries tab, then enter the correct entry.