FTB-C000702 / Financial concept

Journal entry

A journal entry records an accounting transaction or adjustment as a dated set of account postings.

Also known asjournal entries

Foundation 12 linked topicsEvidence-reviewed

Definitions

In plain terms

A single entry can have several debit and credit legs while retaining one event identity and explanation.

Technical

The D30 entry contains a scoped identity, effective date, currency and ordered legs; acceptance is atomic for the entire entry.

Scope

An entry is one record; a journal or general ledger is a collection, not an interchangeable alias.

Examples

  • On the synthetic bank's books, charging a fee debits the customer deposit liability and credits fee income under one journal ID.

Common misconceptions

  • Two postings written separately are not necessarily one committed journal.

Concept relationships

Prerequisites

Related

Required by

Where this concept is used

Evidence and governance

  1. Transactions, GnuCash v5 GnuCash project · first party technical publication

    Supports: preferred label, short definition, variant distinction

    Limits: GnuCash behavior does not prescribe the D30 posting API or a bank product availability policy.

  2. D30 glossary teaching-profile scope, Batch 013 The Fintech Builder · internal governed contract

    Supports: technical definition

    Limits: No independent regulatory mandate, real-bank dataset, service execution, external witness or production assurance is claimed.

Reviewed by
fintech-builder-batch-013
Last reviewed
2026-10-27
Next review
2027-10-27
Record status
evidence reviewed

This record is evidence-reviewed and readable, but not yet promoted to published — it is served noindex,follow and excluded from the sitemap.

Written by

Fintech engineer building market-data and financial systems, and the author of every article, glossary record, and reference implementation on The Fintech Builder.