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  • Journal Voucher

Journal Voucher

Ahmad
Updated on September 2, 2026

2 min read

Not every entry is a sale or a purchase. A journal voucher lets you post manual accounting entries — adjustments, corrections, discounts written off, opening figures and transfers between accounts — using proper debit and credit lines. Create one at vfile.app/accounting/journal-entry.

When to use one #

  • Record incomes or charges that sit outside normal trading (e.g. bank charges).
  • Move value between two payment accounts or ledgers.
  • Post an accounting adjustment your books need.

Creating a journal voucher #

  1. Add the debit and credit lines. Total debits must equal total credits.
  2. Add a clear narration so anyone reviewing the books understands the entry.

Worked example #

Your bank deducts ₨1,500 in service charges, which is not a purchase or an expense you buy.

  1. You open Journal Voucher and add two lines: debit Bank Charges ₨1,500 and credit Bank Account ₨1,500.
  2. Debits equal credits (₨1,500 = ₨1,500), so vFile lets you save.
  3. You write a narration: “Monthly bank service charge”, and save.
  4. Your bank account balance drops by ₨1,500 and the charge is recorded in your books.

What this affects #

  • The accounts named in the voucher — value moves exactly as the debit and credit lines say.
  • Payment accounts — if a bank or cash account is on a line, its balance changes accordingly.
  • No stock effect — a journal voucher is purely an accounting entry.
  • vFile enforces balance — it will not save unless debits equal credits, keeping your books consistent.

Frequently asked questions #

vFile won’t let me save — why?
Your debit and credit totals do not match. Adjust the lines until both sides are equal.

Should I use a journal voucher to record rent or utilities?
Usually no — use Expenses for running costs. Journal vouchers are for adjustments and account transfers.

Can I reverse a journal voucher?
Post an opposite entry (swap the debit and credit) to reverse it, keeping a clear trail of both.

Related guides #

  • Payment Accounts
  • Recording Expenses
Payment AccountsCash Register
Table of Contents
  • When to use one
  • Creating a journal voucher
  • Worked example
  • What this affects
  • Frequently asked questions
  • Related guides

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