# Journal entry

> Journal entry — A balanced set of debit and credit lines posted to the GL.

Source: https://lopifi.com/glossary/journal-entry
Part of: Lopifi — US GAAP books on autopilot, reviewed by a CPA (https://lopifi.com)

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**What is journal entry?** In accounting, journal entry means a balanced set of debit and credit lines posted to the GL.

## Words this system refuses for it

- transaction (which is a business event)

- **Category:** Core ledger
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Rendered by:** [journal-entry](https://lopifi.com/md/components/journal-entry), [journal-entry-form](https://lopifi.com/md/components/journal-entry-form), [journal-entry-table](https://lopifi.com/md/components/journal-entry-table)
- **Related:** journal, credit, debit