Accounting journals
A journal groups together entries of the same kind: purchases, sales, bank, cash, payroll or miscellaneous operations. Every accounting entry is posted in a journal, which classifies and organizes your entire accounting. Swifto creates 6 by default when the module is initialized.
Overview
In accounting, a journal is a register that brings together entries of the same kind. Rather than mixing all movements together, sales are classified in the sales journal, purchases in the purchases journal, bank movements in the bank journal, and so on. This organization keeps the accounting readable and makes checks easier.
Fundamental rule: every accounting entry belongs to a journal. Whether it is generated automatically by a document (invoice, payment received…) or entered by hand, it is always attached to one of your accounting's journals.
What a journal is for
- Classify entries by kind
- Number each accounting document
- Make reconciliation and checks easier
- Feed the general ledger and the trial balance
Who uses them
- Accountant — structures and controls
- Swifto — automatically selects the journal
- Manager — views the entries
Ready from initialization
Journals are created automatically the first time the Chart of accounts is opened. You have nothing to configure to get started.
The 6 default journals
On initialization, Swifto creates the six standard journals of a Tunisian accounting system. Each has a short code and a name:
| Code | Journal | What it records |
|---|---|---|
| AC | Purchases | Supplier invoices and operating expenses. |
| VE | Sales | Customer invoices and revenue. |
| BQ | Bank | Bank movements: payments received and payments made by bank. |
| CA | Cash | Cash movements: payments received and payments made in cash. |
| PA | Payroll | Payslips: salaries, social security contributions and withholdings. |
| OD | Miscellaneous operations | Everything that does not fit elsewhere: opening balances, adjustments, closing entries. |
Purchases & Sales
The heart of the business: what you buy (AC) and what you sell (VE).
Bank & Cash
Money flows: settlements by bank (BQ) or in cash (CA).
Payroll & OD
Salaries (PA) and special entries such as opening balances (OD).
Treasury journals
Two journals are called treasury journals: Bank (BQ) and Cash (CA). Unlike the others, they are linked to a treasury account — a bank account for BQ, the cash register for CA. This link shows exactly where the money actually flows through.
flowchart LR J1[Bank Journal · BQ]:::p --> C1[(Bank account)]:::ok J2[Cash Journal · CA]:::p --> C2[(Cash register)]:::ok J3[Sales Journal · VE]:::s -.->|no treasury| N([no linked account]):::n classDef p fill:#f3f1ff,stroke:#7366fe,color:#1f1c3d; classDef s fill:#F1F5F9,stroke:#334155,color:#1E293B; classDef ok fill:#CFFAFE,stroke:#0891B2,color:#155E75; classDef n fill:#F8FAFC,stroke:#CBD5E1,color:#64748B;
When a settlement goes through the bank, the entry is recorded in the BQ journal and automatically affects the linked bank account. Likewise, a cash payment received goes through the CA journal and affects the cash register. The balance of each treasury account therefore faithfully reflects money coming in and going out.
If you have several bank accounts, you can set up one bank journal per account for separate tracking — to be defined with your accountant.
Entry numbering
Each journal numbers its own entries continuously, and this numbering restarts at each fiscal year. The number sequence therefore has no gaps within a journal and a fiscal year, which guarantees a clear audit trail.
Continuous per journal
The Sales journal numbers its entries 1, 2, 3… independently of the Purchases journal, which has its own sequence.
Reset per fiscal year
When the fiscal year changes, each journal restarts its numbering, for a clean annual classification.
Numbering is handled automatically by Swifto: you do not have to assign the numbers yourself. The concept of a fiscal year is detailed in Fiscal years & periods.
Managing journals
From the Accounting journals screen, you view the list of journals and can activate or deactivate each one. An inactive journal no longer accepts any entries — it remains viewable for historical purposes but is no longer offered for entry nor used by automatic posting.
Accounting journals
| Code | Name | Type | State |
|---|---|---|---|
| VE | Sales | Standard | Active |
| AC | Purchases | Standard | Active |
| BQ | Bank | Treasury | Active |
| CA | Cash | Treasury | Inactive |
View
See all journals, their code, name and status at a glance.
Activate / deactivate
A deactivated journal no longer accepts entries; reactivate it at any time.
Only deactivate a journal if it is no longer used. An inactive journal blocks the posting of documents that depend on it.
Where are journals used?
During automatic posting, Swifto selects the right journal based on the originating event. You have nothing to select: the assignment is determined by the accounting schemes.
| Event | Journal used |
|---|---|
| Sales invoice | VE — Sales |
| Purchase invoice | AC — Purchases |
| Payment received / payment by bank | BQ — Bank |
| Payment received / payment in cash | CA — Cash |
| Payslip | PA — Payroll |
| Opening balances / adjustments | OD — Miscellaneous operations |
The choice of journal is never fixed in the software: it derives from the accounting schemes, which are fully configurable.
Business rules
Active journal required — an entry can only be posted in an active journal; an inactive journal is rejected at entry.
Journal of an automatic entry — it is determined by the accounting schemes, never chosen at random, which guarantees consistent classification.
Continuous numbering per fiscal year — a journal's number sequence must not have any gaps; it restarts at each new fiscal year.
Do not delete a journal in use — a journal containing entries is part of the audit trail; deactivate it rather than attempting to delete it.
FAQ & Tips
Can I create my own journals?
The 6 standard journals cover the essentials. If your organization requires it (several banks, for example), check with your accountant about adding a dedicated journal.
Why is a document no longer being posted?
Check that the journal concerned is indeed active. A deactivated journal blocks the generation of entries that depend on it.
What is the difference between BQ and CA?
BQ records settlements made through the bank (linked bank account); CA records cash movements (cash register). These are the two treasury journals.
Tip — keep the standard journals
Keep the default codes (AC, VE, BQ, CA, PA, OD): they are universally understood by accountants and make it easier to exchange data with an accounting firm.
