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Balance sheet Journal

Updated: August 16, 2025

Updated over a month ago

Balance Sheet journals let you adjust cumulative positions in your consolidation. Unlike P&L journals, these entries carry forward automatically each month until changed or reversed.

Step 1: Open Balance Sheet Journals

  • Go to your Complete Consolidation in Working Papers.

  • If your GRT includes both P&L and Balance Sheet, click the Balance Sheet tab.

  • Locate the month where you want to add the journal.

Step 2: Start a New Journal

  • Click the “+” icon in the chosen month’s column.

  • The Add Journal window will open.

Step 3: Fill In Journal Details

  • Narration: Describe the journal (e.g., Reclassification Adjustment).

  • Type: “Journal Entry” is the only option.

  • Tag: Choose Elimination, Reclassification, Accounting Adjustment, or Other.

  • Ref No: Optional internal reference.

  • Date: Match your consolidation period.

  • Reporting Cadence: Auto-matches your consolidation frequency.

Step 4: Enter Amounts

  • A new column appears for your journal.

  • Follow accounting rules:

    • Assets: Debit ↑ / Credit ↓

    • Liabilities & Equity: Debit ↓ / Credit ↑

  • Enter values in the correct Debit/Credit boxes.

Step 5: Save the Journal

  • Ensure Debits = Credits.

  • Click Save to activate the journal.

  • The entry will carry forward to all future months.

Managing and Adjusting Journals

A. Editing and Adjusting

  • Increase an amount: Add more to the same side (Debit or Credit).

  • Decrease an amount: Post the adjustment to the opposite side.

  • Reverse next month: Tick Reverse in Next Month for temporary entries.
    Example: Add £300 in March → April automatically removes it.

B. Viewing Net Positions

  • Click Edit on a journal.

  • Select Net Positions to see its cumulative effect across all accounts.

C. Managing Journal Status

  • Deactivate: Click the ✓ icon to remove the journal from consolidation for that month (it remains in the system).

  • Reactivate: Click ✓ again to make it active.

D. Frequency Changes

  • Balance Sheets are point-in-time snapshots.

  • If you switch to quarterly, only the last month of each quarter is shown (e.g., March for Q1).

E. When Amounts Disappear

  • A journal that nets to zero will not appear in consolidation.

  • To make changes, open it from the Journal screen.

It Works When:

  • Your adjustments carry forward as intended, reversals happen in the next period if selected, and your consolidation stays balanced:

    • Total Assets = Total Liabilities + Equity.


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