このページはまだ翻訳されていません。英語で表示しています。原文を見る

用語集

General journal

二〇二六年九月三日更新執筆:サンティアゴ・ビリオーネ

The general journal is the chronological record of all of an entity's accounting entries, each with its date, accounts, debit and credit amounts, description and source document. Any balance sheet, P&L or cash flow is built from it.

What it includes

One line per posting: date, entry number, account, description, debit, credit and, where they exist, analytical dimensions, counterparty and currency. A month's journal for a small company can have between 500 and 20,000 lines; a group with 15 entities, several hundred thousand a year.

Example with numbers

A sales invoice of 1,210 including VAT generates a three-line entry: receivables 1,210 debit, sales 1,000 credit, output VAT 210 credit. The month's P&L shows 1,000 in sales; the general journal is the only way to know that the 1,000 comes from that invoice, that customer and that day.

How Fibady does it

Fibady reads each entity's general journal directly from the ERP by API, or by CSV where there is no connector, and builds the consolidated P&L, balance sheet and indirect cash flow on top of it. That is why drill-down reaches the entry: the full journal is inside.

関連コンテンツ

よくある質問

No. The journal orders entries by date; the ledger groups them by account. From the full journal you can rebuild the ledger, not the other way round.

ご自身の数字で見てみませんか?

三十分で基幹業務システムまたはテストファイルを接続し、グループの連結数字をご覧いただけます。インストール不要、ロックインなし。