Manual Entries

While Agora automates the vast majority of your accounting through standard modules (sales invoices automatically hit revenue and AR, purchases hit inventory and AP), there are always financial events that require manual intervention. The Manual Entries section allows authorized personnel to post custom journal adjustments directly to the General Ledger.

The Manual Entries Dashboard

This dashboard acts as the central log for all custom journal entries, allowing you to review past adjustments, audit corrections, and trace non-standard financial movements.

Creating a Journal Entry

Creating a manual entry requires a solid understanding of double-entry bookkeeping, as the system enforces strict balancing rules.

Process:

Header Details: Provide the Date of the adjustment and a clear Description explaining why the entry is being made (e.g., "Year-end depreciation for store fixtures").
Line Items: Add rows for each account affected by the transaction.
- Select the specific GL Account from your Chart of Accounts.
- Enter the amount as either a Debit or a Credit.
- Provide an optional line-level description for detailed auditing.
Validation: Before saving, Agora strictly enforces that Total Debits must equal Total Credits. If the entry does not balance, the system will block the save operation to prevent ledger corruption.

Real-World Use Cases

Asset Depreciation: At the end of the year, an accountant creates a manual entry to Debit "Depreciation Expense" and Credit "Accumulated Depreciation" to account for the wear and tear on store hardware.
Error Correction (Reclassification): A utility bill was accidentally recorded under "Rent Expense". A manual entry is created to Credit "Rent Expense" (removing the cost) and Debit "Utility Expense" (placing it correctly) without altering the original cash payment record.
Opening Balances: When first migrating to Agora from legacy software, manual entries are used to input the starting balances for all Asset, Liability, and Equity accounts.
Prepaid Expense Amortization: A business pays for a year of insurance upfront. Each month, a manual entry is posted to Debit "Insurance Expense" and Credit "Prepaid Insurance" (Asset) to recognize that month's portion of the cost.

Maintain absolute control over your financial narrative with Agora's secure Manual Entries.

Manual Entries

The Manual Entries Dashboard

This dashboard acts as the central log for all custom journal entries, allowing you to review past adjustments, audit corrections, and trace non-standard financial movements.

Creating a Journal Entry

Creating a manual entry requires a solid understanding of double-entry bookkeeping, as the system enforces strict balancing rules.

Process:

Header Details: Provide the Date of the adjustment and a clear Description explaining why the entry is being made (e.g., "Year-end depreciation for store fixtures").

Line Items: Add rows for each account affected by the transaction.

Select the specific GL Account from your Chart of Accounts.
Enter the amount as either a Debit or a Credit.
Provide an optional line-level description for detailed auditing.

Validation: Before saving, Agora strictly enforces that Total Debits must equal Total Credits. If the entry does not balance, the system will block the save operation to prevent ledger corruption.

Real-World Use Cases

Asset Depreciation: At the end of the year, an accountant creates a manual entry to Debit "Depreciation Expense" and Credit "Accumulated Depreciation" to account for the wear and tear on store hardware.

Error Correction (Reclassification): A utility bill was accidentally recorded under "Rent Expense". A manual entry is created to Credit "Rent Expense" (removing the cost) and Debit "Utility Expense" (placing it correctly) without altering the original cash payment record.

Opening Balances: When first migrating to Agora from legacy software, manual entries are used to input the starting balances for all Asset, Liability, and Equity accounts.

Prepaid Expense Amortization: A business pays for a year of insurance upfront. Each month, a manual entry is posted to Debit "Insurance Expense" and Credit "Prepaid Insurance" (Asset) to recognize that month's portion of the cost.

Maintain absolute control over your financial narrative with Agora's secure Manual Entries.