Journal entry template for Excel and CSV
A journal entry template is a spreadsheet with one row per entry line: entry number, date, voucher type, account code and name, description, party, cost center, debit and credit. Each entry needs at least two lines, and its debits must equal its credits. Download it free in Excel or CSV, with three balanced examples.
What each column means
One journal entry spans several rows that share the same entry number and date. Each row moves one account, either on the debit or on the credit side, never both.
- Entry no. groups the lines of one entry; number entries in sequence within the fiscal year.
- Date is the transaction date (YYYY-MM-DD), which decides the period the entry lands in.
- Voucher type classifies the entry, for example Sales, Purchase, Payment or General. See voucher type.
- Account code and name come from your chart of accounts, for example the IFRS chart of accounts template.
- Customer or supplier is filled on receivable and payable lines so balances can be tracked per party.
- Cost center tags income and expense lines for departmental reporting.
- Debit and credit hold the amount on one side only; leave the other cell empty.
The three sample entries
The file starts with three common entries so you can see the pattern before deleting them. Entry 1 records a credit sale of 10,000 plus 5% VAT: trade receivables are debited 10,500, sales credited 10,000 and VAT payable credited 500. Entry 2 pays a supplier 6,300 from the bank. Entry 3 posts one month of depreciation, 1,250, to expense and accumulated depreciation.
Each entry balances on its own. A file can balance in total while one entry is wrong, so always check per entry number, not only the grand total.
| Account | Debit | Credit |
|---|---|---|
| 1111 Trade receivables | 10,500 | |
| 4101 Sales of goods | 10,000 | |
| 2131 VAT payable (output VAT) | 500 |
Controls and common mistakes
Most journal errors fall into a handful of patterns. Catch them before posting, because a posted entry should only be corrected with a reversal entry.
- Debits and credits that do not match within an entry. Paste the lines into the journal entry balance checker to find the difference.
- Amounts on both sides of the same line, or negative amounts instead of using the opposite side.
- Posting to a summary (header) account instead of a posting account.
- Missing customer or supplier on receivable and payable lines, which breaks party balances.
- Gross amounts posted to revenue when the price included VAT.
From spreadsheet to ledger
A spreadsheet journal works for a few dozen entries a month, but it cannot stop an unbalanced entry or a change to a closed month. In Ledgeriano every entry is checked for balance before it is saved, keeps a sequential number within its fiscal year, and stays a draft until you post it. Posted entries are immutable, and lock dates protect closed periods.
If your entries come from another system, the same lines (account, party, cost center, project, debit, credit) can be sent through the REST API with an idempotency key, so a retried request never creates a duplicate.
Preview
The first rows of the downloadable sheet.
| Entry no. | Date | Voucher type | Account code | Account name | Description | Customer or supplier | Cost center | Debit | Credit |
|---|---|---|---|---|---|---|---|---|---|
| 1 | 2027-01-05 | Sales | 1111 | Trade receivables | Invoice INV-1001, goods sold on 30-day terms | Harbor Foods Ltd | 10,500 | ||
| 1 | 2027-01-05 | Sales | 4101 | Sales of goods | Invoice INV-1001, net amount | Sales | 10,000 | ||
| 1 | 2027-01-05 | Sales | 2131 | VAT payable (output VAT) | Invoice INV-1001, VAT at 5% | 500 | |||
| 2 | 2027-01-12 | Payment | 2111 | Trade payables | Payment of bill AP-2045 | Atlas Packaging Co | 6,300 | ||
| 2 | 2027-01-12 | Payment | 1103 | Bank: main operating account | Bank transfer to Atlas Packaging Co | 6,300 | |||
| 3 | 2027-01-31 | General | 6301 | Depreciation of property, plant and equipment | Depreciation for January 2027, machinery | Production | 1,250 | ||
| 3 | 2027-01-31 | General | 1222 | Accumulated depreciation: machinery and equipment | Depreciation for January 2027, machinery | 1,250 |
Download the template
Free, no signup. The Excel file keeps account codes as text so leading digits survive.
How to fill in the journal entry template
- 1
Delete the samples
Keep the header row and remove the three example entries once you have read them.
- 2
Start a new entry number
Give every line of the transaction the same entry number and date.
- 3
Pick accounts from your chart
Enter the code and name of a posting account for each line, plus the party on receivable and payable lines.
- 4
Enter each amount on one side
Put the amount in the debit or the credit column, never both.
- 5
Check the balance
Total debits and credits for the entry number; they must be equal before you post.
Frequently asked questions
What is the format of a journal entry?
A journal entry has a date, a reference number, a description and at least two lines. Each line names an account and an amount on the debit or the credit side, and total debits equal total credits.
Can one journal entry have more than two lines?
Yes. A compound entry, such as a sale with VAT or a payroll entry, can have many lines. The only rule is that the debits and credits of the entry add up to the same amount.
Should I use Excel or CSV?
Use the Excel file if you will type into it: it keeps column widths and a frozen header. Use CSV when you want to load the lines into another program; it opens in any spreadsheet and keeps codes as plain text.
How do I correct a wrong entry?
If it is still a draft, fix it. If it has been posted, record a reversal entry with debits and credits swapped and then post the correct entry, so the audit trail shows both.
Related pages
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More free templates
All templates- IFRS chart of accounts202 accounts in 8 classes, structured for the statement of financial position and profit or loss by function.
- US GAAP chart of accounts200 accounts with classic 4-digit numbering, 1000 cash to 9000 income taxes, built for US companies.
- Trial balance templateA 6-column trial balance (opening, movement, closing) with 17 sample accounts that balance to the cent.
- Month-end close checklist30 close tasks in order, with area, owner, due working day and a done column, ready to adapt.
Skip the spreadsheet
In Ledgeriano you install a chart of accounts when you open a fiscal year, post balanced entries against it and get the trial balance, statements and budget variances without copying anything between files.