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Every figure in the other reports is built from journal entries: balanced accounting records where debits equal credits. The Journal Entry Details report is the line-level source of truth. When a number anywhere else needs explaining, this is where you trace it.

When to use it

  • Tracing a recognized-revenue figure back to the exact billing event that produced it.
  • Posting to or reconciling against your general ledger.
  • Auditing a specific invoice, subscription, credit note, or dispute.

Who uses it

Accounting teams reconciling to the ledger, and anyone investigating a number.

Main fields

How to read it

Each event produces one or more balanced entries. A daily subscription recognition, for example, moves an amount out of deferred revenue and into recognized revenue on a single day. A payment moves an amount from receivable to cash. Reading the account pair tells you what happened.

Example

A few entries from a $50 monthly subscription billed in advance, then a payment. The daily recognition lines repeat for each day of January, draining deferred revenue to zero by the 31st.

Relationship to other reports

Limitations to keep in mind

  • Entries are pre-tax for revenue; tax sits in its own account.
  • Closed periods are fixed; late events appear as adjustments in a later period.