ئەم بابەتە هێشتا وەرنەگێڕدراوەتە سەر زمانەکەت، بۆیە وەشانە ئینگلیزییەکەی پیشان دەدرێت.
Zhmara X is a double-entry system. You never type debits and credits for everyday work: each approved document posts its own entries. This page lists them, for accountants who want to know exactly what lands in the ledger.
All entries are stored in the document's currency and in the base currency. The default accounts used below (accounts receivable, accounts payable, sales, cost of goods sold, tax payable, discounts, inventory adjustments, opening balance accounts) are set in Ledger configuration. Items can have their own sales, inventory and cost accounts.
Sales
| Document |
Debit |
Credit |
| Sales invoice |
Accounts receivable (grand total); discount allowed (invoice discount) |
Each line's sales account; tax payable |
|
Cost of goods sold (at average cost, for stock goods) |
Inventory |
| POS sale |
Same as a sales invoice, and the payment is recorded at the same time |
|
| Credit note (sales return) |
Each line's sales account; tax payable |
Accounts receivable; discount allowed |
|
Inventory (at the cost it left with) |
Cost of goods sold |
| Payment received |
Cash or bank account |
Accounts receivable |
Purchases
| Document |
Debit |
Credit |
| Purchase bill |
Each line's account: inventory for goods that keep stock, cost of goods for goods that don't, the expense account for services; tax payable |
Accounts payable (grand total); discount received |
| Debit note (purchase return) |
Accounts payable; discount received |
Inventory at its cost (the difference to the return price goes to cost of goods); tax payable |
| Payment made |
Accounts payable |
Cash or bank account |
Expenses and fixed assets
| Document |
Debit |
Credit |
| Expense |
Each line's expense account |
The Paid Through account: accounts payable or another liability (paid later with an expense payment) |
| Expense payment |
Each expense's Paid Through account (usually accounts payable) |
Cash or bank account |
| Asset bill |
Each asset's account |
Accounts payable |
| Asset payment |
Accounts payable |
Cash or bank account |
| Depreciation |
Depreciation expense |
Accumulated depreciation |
Cash and bank
| Document |
Debit |
Credit |
| Income voucher |
The cash or bank account it was received in |
Each line's account |
| Outcome voucher |
Each line's account |
The cash or bank account it was paid from |
| Bank transaction (transfer, deposit, withdrawal) |
The receiving account |
The paying account |
| Bank fee on a transaction |
Fee account |
The bank account |
| Receipt or payment at another rate than its invoice or bill (extra line) |
Exchange Gain or Loss, for a loss |
Exchange Gain or Loss, for a gain (base currency only; cash/bank moves at the payment's rate, receivables/payables at the invoice's or bill's rate) |
| Exchange between currencies |
The receiving account (its currency) |
The paying account (its currency); the base difference goes to exchange gain/loss |
| Bank revaluation |
Bank / exchange gain-loss |
Exchange gain-loss / bank (base currency only) |
Stock
| Document |
Debit |
Credit |
| Opening stock |
Inventory |
Opening balance adjustment |
| Stock adjustment: addition |
Inventory |
Inventory adjustments |
| Stock adjustment: subtraction (at average cost) |
Inventory adjustments |
Inventory |
| Stock count |
Posts one stock adjustment for the differences |
|
| Stock transfer |
No accounting entry: the value stays in the same inventory account |
|
Inventory adjustments are kept out of cost of goods sold, so your gross margin only reflects real sales.
Opening balances
| What |
Debit |
Credit |
| Account opening balance |
The account (Dr balance) or opening balance equity |
Opening balance equity or the account (Cr balance) |
| Customer opening balance (Dr) |
Accounts receivable |
Opening balance equity |
| Supplier opening balance (Cr) |
Opening balance equity |
Accounts payable |
| Bank opening balance |
Bank (or opening balance equity if overdrawn) |
Opening balance equity (or bank) |
Year-end closing
Closing a financial year moves the balance of every income and expense account to retained earnings, per project. See Financial years and closing.
Seeing the entries
- Reports › General Ledger and Account Transaction list the entries per account.
- Bank transactions show their Journal Entries on the view page.
- Trial Balance shows every account's total; debits always equal credits.
