Journal Entries in TouteGestion: Draft, Approve, Post and Reverse
In TouteGestion, entering debit and credit lines does not immediately change the general ledger. A manual journal begins as a controlled draft. Depending on the organisation's configured access and approval policy, it can move through submission and approval before a separately authorised posting action creates the posted journal.
1. Create the journal draft
Open the manual journal workflow and enter the Accounting date, Journal type, Transaction currency and Journal description. The implemented manual types are Standard, Adjustment and Opening balance. Add at least two valid lines, select the Chart of Accounts account for each line, and enter either a debit or a credit. TouteGestion will not save the draft unless transaction-currency debits and credits balance.
2. Apply accounting dimensions to each line
Dimensions are controlled per account. A dimension can be required, optional or prohibited for the selected account. TouteGestion blocks saving when a required dimension is missing and removes or rejects a dimension that is prohibited for that account. This lets an organisation use the same expense account while still reporting by department, fund, project or another configured dimension instead of multiplying the Chart of Accounts.
3. Foreign-currency journals require a rate
If Transaction currency differs from the organisation's functional currency, the screen selects the latest available spot rate dated on or before the accounting date and previews the functional-currency effect. If no applicable rate exists, the journal cannot be saved. The database resolves and snapshots the rate again when saving, and the draft retains the rate, rate date and source for later review.
4. Saving creates a draft, not a posted ledger entry
The create action calls TouteGestion's manual-journal draft workflow and redirects to a numbered Journal draft. A user with preparation authority can still edit a Draft or correct a Rejected journal. This is the safe point for fixing account, amount, date, description, currency or dimension mistakes before they become posted accounting history.
5. Submit the draft into the approval workflow
A user with journal submission authority can submit a Draft. The draft detail records who prepared and submitted it. When an approval policy applies, the screen shows the pending approval step and the permission required for that step. The person who submitted the journal cannot act on the pending approval step in the implemented maker/checker UI.
6. Approval depends on the organisation's control model
An authorised approver can approve with an optional comment or reject with a mandatory rejection reason. In Segregated mode, the database transition controls additionally enforce journal approval permission, authority ceilings and maker/checker segregation. If no approval policy matches and the configured workflow permits it, the journal can be system-approved; the draft screen explicitly identifies this as 'System — no approval policy matched' rather than pretending a person approved it.
7. Approval still does not post the journal
An Approved draft waits for a user with journal posting permission. Post approved journal is a separate controlled action. Only that posting workflow creates the posted journal entry and redirects the user to the resulting ledger record. This separation is important in organisations where preparing, approving and posting accounting changes are different responsibilities.
8. Posted mistakes are reversed, not silently edited
A posted journal uses the reversal workflow rather than reopening the original entry for invisible editing. Reversal requires journal reversal authority and a reason. TouteGestion creates the reversal through the controlled journal reversal procedure, preserving the relationship to the original posted entry and the reason for correction.
Worked example
Finance needs to record a EUR 1,000 professional-services adjustment for Department A while the organisation's functional currency is GHS. The preparer selects Adjustment, EUR, the accounting date, the relevant expense and liability accounts, and Department A on the lines where that dimension is required. TouteGestion checks that the EUR debits and credits balance and that an applicable EUR→GHS spot rate exists. Saving creates a draft and snapshots the FX basis. The preparer submits it; another authorised user approves it where policy requires; a user with posting authority posts it. If the accounting treatment is later found to be wrong, Finance reverses the posted journal with a reason and prepares the correct entry instead of rewriting the original history.
Practical configuration checklist
- accounting date and meaningful description
- Standard, Adjustment or Opening balance type
- at least two valid account lines
- balanced transaction-currency debits and credits
- required/optional/prohibited dimensions respected
- applicable FX rate when transaction and functional currencies differ
- draft reviewed before submission
- maker/checker approval where configured
- posting performed only with posting authority
- reversal reason used for posted corrections
Connect accounting structure, workflow and reporting.
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