The journal
What the general journal is, what information it must contain, its legal value, how to read it and how to produce it in GoSoft with filters by unit, voucher type, origin and dates.
The journal records every entry of the company in chronological order. It is the first accounting book and, in most countries in the Americas, a statutory book that must be kept for several years.
- Explain what the journal contains and why it is mandatory.
- Read an entry in the journal.
- Produce the journal in GoSoft with the right filters.
What it contains
For each entry:
| Data | Example |
|---|---|
| Date | 03/15/2026 |
| Voucher number and type | CI 000123 |
| Narration | Installment 1 collected, lot 01 contract |
| Accounts with code | 16010201 Bank · 13020201 Receivables |
| Debit and credit | 2,541,967.50 / 2,541,967.50 |
| Party (person) and document | Persona0001 Apellido0001 · receipt 000123 |
At period end the journal shows equal totals: total debits equal total credits.
In most countries the journal (printed, digital or electronic, depending on local rules) is evidence before the tax authority and courts. Some require registering, numbering or filing it electronically. Check the mandatory books on your country page, for example Colombia or Mexico.
In GoSoft, step by step
Open Financial reports → Journal.
Choose the unit (one or several), the voucher type (receipt, payment, transfer, adjustment), the origin (manual, automatic) and the period. Shortcuts: this month, this year, last month, year to date.
Click Generate report. At the top you see the summary: number of vouchers, lines, total debits and credits, and totals by type.
gosoft.app
Journal with a summary by voucher type Click a voucher to open it. Export to Excel or print to PDF for the official book.
Filter only the month's manual vouchers: they tend to have the most errors because a person wrote them. Automatic ones are reviewed from their module.
- Producing the journal for one unit only when the official book covers the whole company.
- Printing the book before closing the month and then changing vouchers.
- Not keeping each voucher's supporting documents.
In what order are entries recorded in the journal?
In chronological order.
What must always hold for the journal totals?
Total debits must equal total credits.
How do you see only October's manual vouchers in GoSoft?
In the journal, origin Manual and period October 1 to 31.