# Manual journal entry

The Manual journal entry facility allows you to manually create journal entries directly affecting the balances of two or more accounts. A single journal entry can debit a nominated account by a certain value and credit a list of accounts by amounts that add up to that value. Alternatively, you can credit a single account and debit a list of accounts.

| Increase | Decrease
Asset | Debit | Credit
Liability | Credit | Debit
Equity | Credit | Debit
Income | Credit | Debit
Expense | Debit | Credit