Create a draft journal entry by hand — accountant. It carries NO source document unless you name one.

Only the pipeline paths stamp source_ref_type/source_ref_id (an ingested document is 'item'), so by default a booking made here cannot be traced back to what justified it. document_id is the retrofit: name an existing gl_document (create one with POST …/gl/documents) and it is attached as the entry's source document, so the entry is not evidence-less. The same attach is available afterwards at POST …/gl/journal-entries/{id}/documents — including on a posted entry.

Use it for bookings with genuinely no document behind them — reclassifications, provisions, accruals, year-end adjustments. Do not transcribe a document into it and then attach the file — that files the evidence beside a booking nobody derived from it. Each of these has a door that keeps the evidence attached:

• an invoice, receipt or statement → ingest the file (POST …/uploads/ or …/intake), then accept what the coder proposes (…/autopost-decisions);

• an already-ingested item → POST …/gl/items/{item_id}/coding;

• a bank movement with no document → POST /bank-entries/{entry_id}/manual-coding;

• opening balances → POST …/opening-entries and post the proposal.

auto_reverse_date arms the entry as a one-shot accrual (ZCT-527): once posted, the auto-reversal executor reverses it in full on/after that date. It must be after posting_date (422 otherwise), and it can only be set while the entry is a draft — on the create here or on the PUT replace.

Drafts do not touch the books until …/post. See doc/pipeline.md §"Accounting".