Skip to main content

Documentation Index

Fetch the complete documentation index at: https://developers.pleo.io/llms.txt

Use this file to discover all available pages before exploring further.

Journal Entry bookkeeping is the most fundamental method for recording financial transactions in an Accounting System. When expenses are exported from Pleo using this method, each expense is recorded directly in the general ledger as a journal entry, following standard double-entry bookkeeping principles. This method represents expenses as accounting movements between accounts rather than vendor invoices.

​
What is a Journal Entry?

A journal entry represents a financial transaction recorded in the general ledger. Although accounting systems may structure entries differently, a journal entry typically includes:
  • Transaction date
  • Monetary amount
  • Debit account(s)
  • Credit account(s)
  • Tax or VAT information
  • Descriptive notes or references
  • Supporting identifiers for reconciliation
Journal entries provide the accounting record from which financial reports are generated.

​
Double-Entry Bookkeeping

Journal entries follow the double-entry bookkeeping principle, meaning every transaction affects at least two accounts:
  • One or more debit entries
  • One or more credit entries
The total value of debits must always equal the total value of credits. For exported Pleo expenses, this typically means:
  • The expense account is debited
  • A funding or liability account is credited (for example, wallet or reimbursement account)
The exact accounts used depend on the organisation’s configuration and account mappings.

​
How Pleo Uses Journal Entries

When Journal Entry bookkeeping is selected:
  • Each Export Item is recorded as a journal entry in the Accounting System, representing the financial transaction in a double-entry format (debits = credits).
  • The expense amount, funding source, and tax/VAT data are mapped to the configured GL accounts according to the organisation’s accounting configuration.
  • Supporting attachments (e.g., receipts) can be linked to the journal entry if the Accounting System supports it.
  • The exact structure of the journal entry (single-line or multi-line) may vary depending on the Accounting System, but the accounting meaning remains consistent.
All journal entries are created during the per-item processing stage of the Export Lifecycle, ensuring each expense is individually tracked and reconcilable.

​
When Journal Entry Bookkeeping is Used

Journal entries are commonly used when:
  • Expenses are posted directly to the general ledger
  • Vendor invoice tracking is not required
  • The Accounting System operates primarily through ledger postings
  • Simpler bookkeeping workflows are preferred
Additionally, some transaction types are always recorded as journal entries, regardless of configuration, including:
  • Wallet loads
  • Wallet unloads
  • Balance amendments
These transactions do not represent vendor liabilities and therefore do not use Accounts Payable workflows.

​
Variations Across Accounting Systems

Different Accounting Systems may represent journal entries differently. For example, an entry may:
  • Appear as a single consolidated record containing debit, credit, and tax data, or
  • Consist of multiple lines representing separate debit, credit, and tax postings.
Despite structural differences, the underlying accounting principle remains the same. Integrations should therefore focus on preserving the accounting meaning rather than matching a specific system structure.

​
Relationship to Other Export Concepts

Journal Entry bookkeeping works together with several other export capabilities:
  • Accounts Mapping: determines which GL accounts are debited and credited
  • Data Mapping: ensures amounts, dates, dimensions, and identifiers are recorded correctly
  • Attachment Handling: links receipts and supporting documents
  • Posting Behaviour: determines whether entries are created as drafts or finalised
These concepts are applied during the per-item processing stage of the Export Lifecycle.

​
What Comes Next?

To understand how journal entries are configured and supported within exports, see: For invoice-based bookkeeping, see: