New adjusting entry
gl_record_entryAn adjusting entry for the close: an accrual, depreciation, a correction. Balanced, dated in an open period, with a reason. An accrual can reverse itself on the 1st of the next month. Adjusting entries are the accountant's tool: record them when the accountant or the person gives the figures, never invent an amount. Each line names an account in their words and says what kind it is (asset, liability, equity, income, expense), with a debit or a credit; the entry must balance. Mark an accrual to reverse (reverse: true) so it undoes itself on the 1st of the next month, when the real bill or payment arrives. A period that is already closed takes no entries: date it in the open period. Effects: adjusting entry recorded; its reversal on the 1st of the next month, when marked.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| date | Yes | The day it belongs to, usually the last day of the month. ISO date, YYYY-MM-DD. | |
| memo | Yes | What it is: "September internet, not billed yet". | |
| lines | Yes | The lines; debits must equal credits. | |
| reason | Yes | Why, and where the figure comes from. | |
| reverse | No | An accrual: reverse it on the 1st of the next month. |