Creating Accounting Entries

Step-by-step guide to creating and managing accounting entries (journal entries) in FacturaScripts

This guide covers everything you need to know about creating and managing accounting entries (Asientos) in FacturaScripts.

Understanding Accounting Entries

FacturaScripts uses the Asiento model (EditAsiento.php) for accounting entries, also known as journal entries. Each entry consists of:

• Header: Entry number, date, concept, and document reference
• Lines (Partidas): Individual debit and credit lines
• Balance: Must be zero (debits = credits)

Accounting entries are the foundation of double-entry bookkeeping in FacturaScripts.

Creating a Manual Accounting Entry

1. Navigate to Accounting

   Go to Accounting menu and select Accounting Entries (EditAsiento.php:86).

2. Create New Entry

   Click the New button to open the accounting entry form. The system displays:

   • Header section for entry details (EditAsiento.php:104)
   • Lines section for debit/credit entries (EditAsiento.php:105)
   • Footer with balance summary (EditAsiento.php:106)
   • Modal for subaccount search (EditAsiento.php:107)
3. Configure Entry Header

   Enter the entry header information (EditAsiento.php:120):

   • Date (Fecha): Transaction date
   • Concept (Concepto): Description of the transaction
   • Document (Documento): Reference document number (optional)
   • Exercise (Ejercicio): Accounting period/year
   • Channel (Canal): Entry channel or source
4. Add Debit Line

   Click New Line to add the first line (EditAsiento.php:214):

   1. Enter or search for the subaccount code (EditAsiento.php:208)
   2. The system searches the chart of accounts (EditAsiento.php:255)
   3. Enter the debit amount
   4. Add line description if needed

   Use the autocomplete feature to search subaccounts by code or description (EditAsiento.php:159).
5. Add Credit Line

   Add the corresponding credit line:

   1. Click New Line again (EditAsiento.php:214)
   2. Select the credit subaccount
   3. Enter the credit amount
   4. Verify the balance shows zero

   The system recalculates the balance after each line (EditAsiento.php:103, EditAsiento.php:331).
6. Verify Balance

   Check the footer section (EditAsiento.php:106):

   • Total Debit: Sum of all debit amounts
   • Total Credit: Sum of all credit amounts
   • Unbalanced: Difference (must be 0)

   You cannot save an unbalanced entry (EditAsiento.php:307).
7. Save Entry

   Click Save to record the entry (EditAsiento.php:219, EditAsiento.php:353):

   1. System validates the balance
   2. Saves the header
   3. Saves all lines (EditAsiento.php:370)
   4. Removes any deleted lines (EditAsiento.php:378)
   5. Redirects to the saved entry (EditAsiento.php:386)

Understanding the Entry Interface

The accounting entry form uses AJAX for a smooth user experience:

Header Section

The header (EditAsiento.php:104) contains:

• Entry metadata
• Date and period selection
• Document reference
• Entry status

Changes update dynamically using AccountingHeaderHTML (EditAsiento.php:120).

Lines Section

The lines area (EditAsiento.php:105) shows:

• All entry lines in a table format
• Debit and credit columns
• Subaccount autocomplete
• Line-level descriptions
• Running totals

Rendered by AccountingLineHTML (EditAsiento.php:120).

Footer Section

The footer (EditAsiento.php:106) displays:

• Total debits
• Total credits
• Balance/unbalanced amount
• Save and action buttons

Updates via AccountingFooterHTML (EditAsiento.php:121).

Search Modal

The subaccount search modal (EditAsiento.php:107) provides:

• Advanced subaccount search
• Chart of accounts navigation
• Quick selection interface
• Recent accounts list

Managed by AccountingModalHTML (EditAsiento.php:124, EditAsiento.php:265).

Working with Subaccounts

1. Search Subaccounts

   To find a subaccount:

   1. Start typing in the subaccount field
   2. Autocomplete shows matching accounts (EditAsiento.php:159)
   3. Select from the list

   Or click the search icon to open the full modal (EditAsiento.php:208).

2. Browse Chart of Accounts

   In the search modal:

   1. Navigate the account hierarchy
   2. Filter by account type
   3. Search by code or description
   4. View account balances
3. Select Account

   Click on a subaccount to:

   • Populate the line with the account
   • Close the modal
   • Focus on the amount field

Adding and Removing Lines

Add Line

To add a new line (EditAsiento.php:214):

1. Click New Line button
2. System adds an empty line
3. Interface scrolls to the new line
4. Focus moves to the subaccount field

The system recalculates totals immediately (EditAsiento.php:331).

Remove Line

To delete a line (EditAsiento.php:214):

1. Click the delete icon on the line
2. System marks line for deletion (EditAsiento.php:380)
3. Line is hidden from view
4. Balance recalculates
5. Line is permanently deleted on save (EditAsiento.php:378)

Recalculate

The system automatically recalculates (EditAsiento.php:216):

• After adding/removing lines
• When amounts change
• When subaccounts are selected
• On form submission

Automatic Accounting Entries

FacturaScripts can generate accounting entries automatically from documents:

1. From Invoices

   Customer and supplier invoices can generate entries automatically:

   1. Open the invoice
   2. Click Accounting Entries tab
   3. Click Generate Accounting Entry
   4. System creates entries for:
      • Accounts receivable/payable
      • Revenue/expense accounts
      • Tax accounts (VAT, IRPF)
2. From Other Documents

   Other documents that can generate entries:

   • Bank transactions
   • Payment receipts
   • Salary payments
   • Depreciation entries

   Each uses appropriate account mappings.

3. Review Generated Entry

   After automatic generation:

   1. System opens the new entry
   2. Review all lines
   3. Verify amounts and accounts
   4. Make adjustments if needed
   5. Entry is already saved

Locking and Unlocking Entries

Control whether entries can be edited:

1. Lock Entry

   To prevent editing (EditAsiento.php:211, EditAsiento.php:397):

   1. Open the entry
   2. Click Lock button
   3. Confirm the action
   4. Entry becomes read-only

   Locked entries ensure accounting integrity.

2. Unlock Entry

   To allow editing again (EditAsiento.php:225, EditAsiento.php:397):

   1. Open the locked entry
   2. Click Unlock button
   3. Confirm the action (requires permission)
   4. Entry becomes editable (EditAsiento.php:408)

   Only unlock entries if absolutely necessary for corrections.

Copying Entries

To create a similar entry:

1. Open Source Entry

   Navigate to the entry you want to copy.

2. Click Copy

   Click the Copy button (EditAsiento.php:314).

3. Modify New Entry

   System creates a new entry with:

   • Same concept
   • Same subaccounts and amounts
   • New entry number
   • Current date

   Modify as needed and save.

Deleting Entries

1. Verify Deletion Allowed

   Entries can only be deleted if:

   • Entry is unlocked (editable)
   • User has delete permission (EditAsiento.php:170)
   • Entry is not referenced by documents
2. Delete Entry

   To delete an entry (EditAsiento.php:202, EditAsiento.php:167):

   1. Open the entry
   2. Click Delete button
   3. Confirm the deletion
   4. System validates and removes the entry (EditAsiento.php:178)
   5. Redirects to entry list (EditAsiento.php:182)

Deleting accounting entries affects your financial reports and should be done carefully. Consider correcting entries instead of deleting them.

Exporting and Printing

Generate reports and exports:

1. Open Entry

   Navigate to the entry you want to export.

2. Access Export

   Click the Print or Export button (EditAsiento.php:153, EditAsiento.php:232).

3. Choose Format

   Select export format (EditAsiento.php:240):

   • PDF for printing
   • Excel/CSV for analysis
   • Custom formats if configured
4. Configure Options

   Set export options:

   • Language preference (EditAsiento.php:244)
   • Template format (EditAsiento.php:243)
   • Additional data to include

Attaching Documents

Link supporting documents to entries:

1. Access Documents Tab

   Open the entry and click the Documents tab (EditAsiento.php:135).

2. Add Files

   Upload supporting documents (EditAsiento.php:196):

   • Invoices
   • Receipts
   • Bank statements
   • Contracts
   • Any relevant documentation
3. Manage Files

   File management options (EditAsiento.php:199, EditAsiento.php:222):

   • View attached files
   • Download documents
   • Edit file descriptions
   • Remove attachments
   • Link to existing files (EditAsiento.php:222)

Viewing Audit Log

Track changes to accounting entries:

1. Open Log Tab

   In the entry view, click the Audit Log tab (EditAsiento.php:136).

2. Review Changes

   View entry history (EditAsiento.php:289):

   • Who created the entry
   • When it was modified
   • What changes were made
   • Lock/unlock events

Best Practices

Descriptive Concepts

Always write clear, descriptive concepts:

• Include document references
• Mention parties involved
• State the transaction purpose
• Use consistent terminology

Good: “Invoice #2025-0042 - Customer ABC Ltd” Bad: “Invoice”

Double-Check Subaccounts

Before saving:

• Verify correct subaccount codes
• Check debit vs. credit placement
• Confirm amounts match documents
• Review tax account assignments

Lock Important Entries

Lock entries after verification:

• Month-end entries
• Tax-related entries
• Audit-critical entries
• Year-end closing entries

Attach Supporting Documents

Always attach:

• Source invoices or receipts
• Bank statements
• Payment confirmations
• Approval documentation

This creates a complete audit trail.

Regular Reconciliation

Reconcile accounts regularly:

• Bank accounts daily/weekly
• Customer accounts monthly
• Supplier accounts monthly
• Tax accounts quarterly

Common Entry Types

Sales Entry

Debit: Accounts Receivable Credit: Sales Revenue Credit: VAT Payable

Records customer sales with taxes.

Purchase Entry

Debit: Expenses/Inventory Debit: VAT Receivable Credit: Accounts Payable

Records supplier purchases.

Payment Entry

Debit: Accounts Payable Credit: Bank Account

Records payment to suppliers.

Receipt Entry

Debit: Bank Account Credit: Accounts Receivable

Records customer payments received.

Adjustment Entry

Various accounts for:

• Error corrections
• Accruals
• Depreciation
• Provisions

Closing Entry

Debit: Revenue Accounts Credit: Income Summary

Year-end closing entries.

Common Issues

Entry Won't Save

If you can’t save an entry:

1. Check if the entry is balanced (EditAsiento.php:307)
2. Verify all subaccounts are valid
3. Ensure you have save permissions
4. Check for validation errors in the interface

The system shows specific error messages (EditAsiento.php:391).

Subaccount Not Found

If autocomplete doesn’t find an account:

1. Verify the account exists in your chart of accounts
2. Check the accounting exercise is correct
3. Ensure the account is active
4. Try searching by description instead of code

Can't Delete Entry

If deletion fails:

1. Check if entry is locked (EditAsiento.php:408)
2. Verify you have delete permission (EditAsiento.php:170)
3. See if entry is referenced by documents
4. Contact your administrator if needed

Balance Won't Zero

If the entry won’t balance:

1. Recalculate totals (EditAsiento.php:331)
2. Check for rounding errors
3. Verify all amounts are entered correctly
4. Ensure debits and credits are in correct columns

Related Topics

Creating Invoices

Learn how invoices generate accounting entries

Accounting Features

Explore advanced accounting features

Reports

Generate accounting reports and statements

Configuration

Configure accounting settings and chart of accounts