Journal Entries

Journal Entry Tracker Template

Track all manual journal entries posted during the period. Maintain a centralized log with descriptions, approvals, and GL impact.

How to use this template

1

Create entry template

Set up columns for: Entry Date, Entry Number, Description, Preparer, Approver, GL Accounts Affected, Debit Amount, Credit Amount, and Status.

2

Log each journal entry

As entries are posted, log them immediately in your tracker. Include the full description explaining the business purpose.

3

Require preparer sign-off

Have the person preparing the entry sign off on accuracy and appropriateness. Include their initials and date.

4

Get manager approval

Require a manager or controller to review and approve each entry before posting. Document approval with initials and date.

5

Reconcile to GL

At period end, verify all logged entries have been posted to GL and match in amount and account coding.

Why use this template

  • Provides complete audit trail for all manual adjustments
  • Prevents unauthorized or erroneous entries from being posted
  • Makes it easy to find and explain entries during external audit
  • Reduces month-end errors by requiring approval before posting

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