Journals in BrightTax Year End Accounts allow you to post adjusting entries using debits and credits directly within the accounts. Journals are used where an adjustment is needed that cannot be made by editing the Extended Trial Balance directly — for example, accruals, prepayments, depreciation adjustments, or year-end reclassifications.

1. Open the Year End Accounts task.
2. Switch to Edit mode using the toggle in the bottom-left corner.
3. In the Table of Contents on the left, navigate to Journals.

1. On the Journals screen, click Create (or Add Journal) to open a new journal entry.
2. Enter a description for the journal — this is your audit reference.
3. Enter the debit entries: select the account from the dropdown and enter the amount.
4. Enter the credit entries: select the account from the dropdown and enter the amount.
5. Ensure the total debits equal the total credits before saving — an unbalanced journal cannot be saved.
6. Click Save to post the journal.

Journal entries posted in BrightTax update the Extended Trial Balance automatically. The effect of each journal flows through to the financial statements — profit and loss, balance sheet, and notes — in real time as journals are posted and saved.

All posted journals are listed on the Journals screen. To review or edit a journal:

1. Navigate to Journals from the Table of Contents.
2. The list shows all journals posted for this task, with description, date, and amounts.
3. Click on a journal to open it and review the debit and credit entries.
4. To edit a journal, switch to Edit mode and make the required changes.
5. Click Save to update the journal.

I cannot save a journal — it keeps showing an error

• The most common cause is that the journal does not balance. Check that total debits equal total credits exactly.
• Ensure you are in Edit mode — journals cannot be created or edited in read-only mode.

A journal has been posted but the accounts do not appear to have changed

• Navigate away from the Journals screen and back to the affected page (P&L or balance sheet) to refresh the view.
• Check that the journal was posted to the correct account lines — a posting to the wrong account will update the accounts but not in the expected place.

Q: Is there a limit to how many journal entries I can post?

A: No. You can post as many journals as required. All journals are listed on the Journals screen with their description and amounts for review.

Q: Can I delete a journal after posting it?

A: Yes. Open the journal from the Journals screen, switch to Edit mode, and use the delete option. Deleting a journal reverses its effect on the trial balance and financial statements.

Q: Will journals I post in BrightTax be sent back to my bookkeeping software?

A: Not automatically within BrightTax Accounts Production. If you are using the BrightAP integration, the CT journal can be sent back to BrightAP after the Corporation Tax computation is complete.