---
title: Manual entries
description: "> 📍 **Where to find this module?** > *Main Menu > Finance* --- ## Introduction The **Manual entries** module lets you record accounting entries that are not automatically generated by Kafinea’s other modules (invoices, payments, etc.). It can be accessed…"
url: "https://www.kafinea.com/en/help/finance/manual-entries/"
updated: "2023-11-28"
category: Finance
---

# Manual entries

> 📍 **Where to find this module?**
> *Main Menu > Finance*

---

## Introduction

The **Manual entries** module lets you record accounting entries that are not automatically generated by Kafinea’s other modules (invoices, payments, etc.). It can be accessed via ***Finance > Manual entries***.

Manual entries are useful for:

- Miscellaneous operations (MO): adjustments, provisions, closing entries
- Payroll entries or social security contributions
- Any accounting entry not covered by an automated process

---

## 1. Create a manual entry

Click ***Add a manual entry*** from the module list.

**General information:**

- **Label**: the description of the entry (required)
- **Date**: the accounting date of the transaction
- **Amount**: the total amount of the entry
- **Journal**: the accounting journal in which the entry will be recorded
- **Currency**: the currency of the transaction

**Line details:**

Each manual entry consists of detail lines, with for each line:

- The accounting **account number**
- The line **label**
- The amount in **debit** or **credit**

> **Important:** The entry must be balanced: total debits must equal total credits. The system checks this balance before validation.

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## 2. Lifecycle

A manual entry goes through the following stages:

1. **Draft**: the entry is being prepared and can be freely edited
2. **Validated**: the entry is finalized and the accounting entries are generated

> **Good to know**: Line import is only possible for entries with the ***Draft*** status.

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## 3. Line import

For entries with many lines, you can import the data from a CSV file:

1. Create a new manual entry and save it as **draft**
2. From the detail view, use the ***Import lines*** button
3. The CSV file must contain the following columns, separated by semicolons: **Account number**, **Account label**, **Debit**, **Credit**

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## 4. Bank reconciliation

A manual entry can be linked to a **bank reconciliation** via the dedicated field. This makes it possible to link the entry to a bank transaction during the reconciliation process.

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## 5. Frequently asked questions

**When should you use a manual entry rather than another module?**
 Use a manual entry for any accounting entry that is not automatically generated by a business process (invoicing, payment, direct debit). Payroll entries, provisions, and adjustments are typical use cases.

**Can I edit a validated entry?**
 No. Once validated, the entry can no longer be edited. If a correction is needed, create a new reversing manual entry (reverse entry).

**Does the import file have to be balanced?**
 Yes, the total debits and credits in the imported file must be balanced for the entry to be validated.

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## Related references 🔗

- [Accounting entries](https://www.kafinea.com/fr/documentation/comptabilite/les-ecritures-comptables/)
- [Accounting](https://www.kafinea.com/fr/documentation/comptabilite/la-comptabilite/)