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Manually adding P&L Journals in Working Papers

Updated: August 21, 2025

Updated over a month ago

Manual P&L journals in Working Papers let you adjust consolidated results directly within an open reporting period. These journals are flexible - they can be one-time or recurring - and are fully integrated with the consolidation process. You can create, edit, deactivate, or delete journals while maintaining a complete audit trail.

Overview: Journals in GATHER.nexus follow standard accounting rules (debits = credits) and can be added in two ways:

  • Journals Tab → Central list of all journals across periods; manage or delete entries.

  • Working Papers Tab → Period-specific grid view, where you can create and edit journals directly in context.

Types of journals include:

  • Journal Entry — one-time adjustment.

  • Recurring (Updated Data) — reappears each period as Draft, amounts can be updated.

  • Recurring (Fixed Data) — reappears each period automatically with fixed amounts.

  • Linked Journals (separate guide) — post to both P&L and Balance Sheet.


Create a Journal

  1. Navigate to Complete Consolidation → Profit & Loss tab.

  2. Ensure you are on the correct open period (journals can only be added to open periods).

  3. Click the “+” icon for that period to open the journal creation popup.

  4. Complete journal details:

    • Narration – e.g., “Adjustment Journal” or “Intercompany Elimination.”

    • Type of Journal – Journal Entry / Recurring (Updated Data) / Recurring (Fixed Data).

    • Tag – Elimination, Reclassification, Adjustment, or Other.

    • Ref No. (optional) – internal reference.

    • Date – journal date for audit trail.

    • Reporting Cadence – defaults to match consolidation frequency.

  5. Click Add to create the journal. A new “Adjustment Journal” section will appear in your period.

  6. Enter debits and credits directly in the consolidation grid.

  7. Ensure total debits = total credits before saving.

  8. Click Save. The journal applies immediately, and the Consolidated column updates.


Edit a Journal

  • Locate the journal in your consolidation view.

  • Click the Edit (pencil) icon.

  • Update amounts, narration, or tags.

  • Click Save to apply. Consolidated figures refresh in real time.


Deactivate or Delete a Journal

  • Deactivate:

    • Active journals show a green tick.

    • Click it to inactivate (will turn into a red cross).

    • Inactive journals stop affecting consolidation but remain in your list.

  • Reactivate:

    • Click the red cross to re-enable.

    • Journals apply instantly again.

  • Delete:

    • Go to the Journals tile (not Working Papers).

    • Find the journal and click the bin icon for permanent removal.


Period Rules

  • Open periods – Add new journals and edit existing ones.

  • Completed periods – Journals cannot be added but existing ones can still be edited.

  • Inactive journals – Cannot be edited until reactivated.


Need help? Visit gather.nexus, click the chat icon in the bottom-right corner, or email us at [email protected] for assistance.

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