> For the complete documentation index, see [llms.txt](https://local.docs.ssaudit.com/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://local.docs.ssaudit.com/english-1/general-ledger-module/input-section.md).

# 1.2 Input section

### General Journal Entry

**Applicable operation:** Post transactions that do not belong to a specialized module: adjusting entries, prepaid expense allocation (142→642), expense accrual (642→335), period-end profit/loss transfer (911→421).

> **Example:** Voucher GL26/030116 dated 31/03/2026 — Accrual of social insurance, health insurance, unemployment insurance for Vietnamese employees Mar/2026 (company portion): Debit 62716 / Credit 3383, amount 7,991,550 VND. Total voucher amount shown is 264,980,405 VND with 5 journal lines.

![](/files/DGJshU2rl3entf3fkkZU)

To enter a general journal voucher, the user proceeds as follows:

1. Click **Add New** to create a new voucher; the **Reference Number** field displays `<NEW>` or a temporary number per configuration.
2. Enter the **Voucher Date** and verify the **Accounting Period**. These two must match for the voucher to be saved in the correct ledger.
3. Select the **Processing Method**, **Currency**, and **Exchange Rate**. For VND transactions, the exchange rate is usually 1.00; for foreign currency, verify the exchange rate before entering details.
4. Enter at least one **Description VN / EN / KR** for future reference and lookup.
5. Enter each journal line in the detail grid: **Debit Account**, **Credit Account**, **Amount**, invoice/payable information, and allocation codes as required by the transaction.
6. Verify the total amount and transaction lines; if using tax or payable vouchers, review the **Customer/Vendor Code**, **Invoice Number**, **Serial Number**, **Invoice Date**.
7. Click **Save**. After saving in Hold status, go to **Processing Section → Release Multiple Vouchers** to post when verification is complete.

* **Header Information:**
  * Reference Number: Default `<NEW>` when adding; press **F3** to search for existing vouchers.
  * Voucher Date / Accounting Period / Voucher Number: System auto-displays based on current date and configuration rules.
  * Processing Method / Currency / Exchange Rate: Select voucher status and currency (default VND, rate 1.00).
  * Description VN / EN / KR: Enter a summary of the transaction for future reference.
* **Detail Journal Line Grid:**
  * Debit Account / Credit Account: Enter directly or press **F3** to select the Debit/Credit account.
  * Amount / Converted Amount: Transaction amount in original currency and after conversion.
  * Customer/Vendor Code, Invoice Number, Serial Number, Invoice Date: Enter payable/receivable and VAT invoice information if applicable.
  * Cost Code / Job / Profit: Select the corresponding allocation category (used for cost reports by center).
* **Function Buttons:**
  * Previous / Next: Navigate to adjacent vouchers.
  * Export Grid: Export journal lines to Excel.
  * Print Voucher: Print or export PDF using template.
  * Import Data: Toggle import mode for journal lines from Excel file.
  * Template File: Export the correctly structured Excel template for accountants to fill before import.
  * Save / Copy / Add New / Delete / Close: Standard operations.
* **Operational Notes:**
  * Vouchers in Released status are posted; users should not edit directly but must unrelease/adjust according to assigned permissions.
  * When importing from Excel, **Currency** and **Exchange Rate** are taken from the Header on screen, not from the Excel file. Select correctly before clicking **Import Data**.
  * If the account requires cost code, job code, or profit code, all codes must be entered for management reports to display correct figures.
  * For payable accounts or transactions with invoices, enter complete entity codes and invoice information for payable reconciliation, VAT, and future voucher inquiry.

> **System validations on Save:**
>
> * Voucher date must fall within the correct accounting period and the period must not be closed.
> * Voucher number must not duplicate within the same period and must follow numbering rules.
> * At least one journal line is required, and each line must have valid Debit Account, Credit Account, and amount.
> * Accounts must be within the permitted posting scope for the General Ledger module.
> * If the account requires payable/receivable tracking, cost, job, or profit codes, the system will require the corresponding codes.
> * For tax accounts 133/333 with tax information, pre-tax amount must be entered when the system requires.

> **Note:** After saving, the voucher is in Hold status. Go to **Processing Section → Release Multiple Vouchers** to batch-post.

***

### Payable/Receivable Offset

**Applicable operation:** Perform offset between receivables and payables for the same entity (a customer who is also a vendor), offset between different entities, or offset prepayments against invoices.

> **Example:** Voucher OF26/010001 dated 05/01/2026 — 5% warranty accrual for wastewater treatment system (HTC): Debit 3311 amount 5,744,310 VND for entity HTC 1 / Credit 3311 amount 5,744,310 VND for entity MOITRUONGH... Difference on screen is 0.00.

![](/files/qknfXxISv2VxreJpncYO)

To enter a payable/receivable offset voucher, the user proceeds as follows:

1. Click **Add New** to create an offset voucher; the **Reference Number** field displays `<NEW>` or a temporary number.
2. Enter the **Voucher Date**, verify the **Accounting Period** and **Voucher Number** for the offset period.
3. Select the **Processing Method**. When entering and needing further review, keep the voucher in Hold status.
4. Select **Currency** and **Exchange Rate**. For VND transactions, the exchange rate is usually 1.00.
5. Enter a description for the offset transaction, such as the reason for offsetting payables or warranty/prepayment items.
6. Enter the detail grid following the principle of 1 Debit line offset against one or more Credit lines, or vice versa.
7. Verify the total **Debit**, total **Credit**, and **Difference**. Save only when the difference equals 0.00.
8. Click **Save**, then post according to the voucher processing procedure when the transaction has been verified.

* **Header Information:**
  * Reference Number: Default `<NEW>` when adding; press **F3** to search for existing vouchers.
  * Voucher Date / Accounting Period / Voucher Number: System auto-displays based on current date.
  * Processing Method / Currency / Exchange Rate: Select voucher status and currency (default VND).
  * Description VN / EN / KR: Enter a summary of the transaction.
* **Detail Journal Line Grid:**
  * Account + Debit/Credit: Enter in offset pairs — 1 Debit line and multiple Credit lines or vice versa.
  * Amount / Converted Amount: Transaction amount in original currency and after conversion.
  * Customer/Vendor Code, Invoice Number, Serial Number, Invoice Date: Required for detailed payable/receivable tracking by invoice.
  * Cost Code / Job / Profit: Select allocation categories if needed.
* **Function Buttons:**
  * Previous / Next: Navigate to adjacent vouchers.
  * Export Grid: Export journal lines to Excel.
  * Print Voucher: Print or export PDF using template.
  * Import Data: Toggle import mode from Excel file.
  * Save / Copy / Add New / Delete / Close: Standard operations.
* **Operational Notes:**
  * Total Debit and total Credit must be equal; if there is a difference, the voucher cannot be saved/posted.
  * Offset requires correct entity codes on each line to prevent sub-ledger discrepancies for customers/vendors.
  * Accounts used for offset must be appropriate payable/receivable accounts; avoid using revenue, expense, or cash accounts for pure payable offset transactions.
  * When importing from Excel, currency and exchange rate are taken from the Header on screen; the file data is only for accounts, amounts, entities, and invoice information.

> **System validations on Save:**
>
> * Voucher date must match the accounting period and the period must be open.
> * A description in at least one language (VN/EN/KR) is required.
> * Each line must have an account, currency, valid Debit/Credit amount, and must not be negative.
> * All detail lines must use the same currency as the Header.
> * For payable accounts, the system requires a customer/vendor code or employee code when the account requires entity tracking.
> * The offset structure must be 1 Debit - multiple Credits or 1 Credit - multiple Debits, and total Debit must equal total Credit.

> **Note:** Total Debit must equal total Credit before saving. After saving, the voucher is in Hold status — posting is required to reflect in the General Ledger.