# Journal Entry

*Accounting & Reporting — Finicade finance glossary*

A journal entry is a single record of a transaction with its debits, credits and explanation. Routine entries are automatic; the interesting ones are adjusting entries made at period end for accruals, depreciation and estimates. Manual top-side entries posted after close, without supporting documentation, are the mechanism behind most large accounting frauds and the first thing auditors now test.

**Also known as:** journal entries, adjusting entry, posting

**Related terms:** [General Ledger](https://finicade.com/glossary/general-ledger), [Debits and Credits](https://finicade.com/glossary/debits-and-credits), [Accrued Expense](https://finicade.com/glossary/accrued-expense), [Double-Entry Bookkeeping](https://finicade.com/glossary/double-entry-bookkeeping), [Matching Principle](https://finicade.com/glossary/matching-principle)

Source: https://finicade.com/glossary/journal-entry