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 |