> ## Documentation Index > Fetch the complete documentation index at: https://help.agatabo.com/llms.txt > Use this file to discover all available pages before exploring further. # Journal Entry Types > Complete reference of all journal entry types in Agatabo ## Overview Agatabo automatically creates **journal entries** for every financial transaction. Each entry type corresponds to a specific operation and follows predefined accounting rules. ## What is a Journal Entry Type? A **journal entry type** identifies what kind of transaction the entry represents (e.g., deposit, loan disbursement, expense). **Purpose**: * Categorize transactions for reporting * Apply correct accounting treatment * Enable filtering and searching * Maintain audit trail *** ## All Journal Entry Types ### Savings & Deposits **`DEPOSIT`** * **Description**: Member contribution to savings * **Accounting**: Debit Cash, Credit Member Savings * **Example**: Member deposits 10,000 RWF **`WITHDRAWAL`** * **Description**: Member withdraws from savings * **Accounting**: Debit Member Savings, Credit Cash * **Example**: Member withdraws 5,000 RWF (if policy allows) *** ### Loans **`LOAN_DISBURSEMENT`** * **Description**: Loan granted to member * **Accounting**: Debit Loan Receivable, Credit Cash or Member Savings * **Example**: 500,000 RWF loan disbursed **`LOAN_PAYMENT`** * **Description**: Member repays loan installment * **Accounting**: Debit Cash, Credit Loan Receivable (principal) + Interest Income * **Example**: 50,000 RWF payment (45,000 principal + 5,000 interest) **`LOAN_PENALTY`** * **Description**: Late payment penalty applied * **Accounting**: Debit Loan Receivable, Credit Penalty Income * **Example**: 2,000 RWF late fee added to loan balance **`LOAN_INTEREST_ACCRUAL`** * **Description**: Interest earned but not yet collected (accrual accounting) * **Accounting**: Debit Interest Receivable, Credit Interest Income * **Example**: Month-end interest accrual on outstanding loans **`LOAN_WRITE_OFF`** * **Description**: Uncollectible loan removed from books * **Accounting**: Debit Bad Debt Expense (or Reserve), Credit Loan Receivable * **Example**: 100,000 RWF loan written off as uncollectible *** ### Expenses **`EXPENSE`** * **Description**: Operating expense paid * **Accounting**: Debit Expense Account, Credit Cash * **Example**: 50,000 RWF rent paid **`BANK_CHARGE`** * **Description**: Bank fees deducted from account * **Accounting**: Debit Bank Charge Expense, Credit Cash * **Example**: 1,500 RWF monthly account maintenance fee *** ### Fixed Assets **`ASSET_ACQUISITION_CASH`** * **Description**: Asset purchased with cash * **Accounting**: Debit Fixed Asset, Credit Cash * **Example**: 500,000 RWF equipment purchased **`ASSET_ACQUISITION_COLLATERAL`** * **Description**: Asset received as loan collateral (foreclosure) * **Accounting**: Debit Fixed Asset, Credit Loan Receivable * **Example**: Repossessed property valued at loan balance **`ASSET_ACQUISITION_GIFT`** * **Description**: Asset donated to organization * **Accounting**: Debit Fixed Asset, Credit Donation Revenue * **Example**: Computer equipment donated **`ASSET_DISPOSAL`** * **Description**: Asset sold or discarded * **Accounting**: Debit Cash (if sold) or Loss on Disposal, Credit Fixed Asset * **Example**: Old furniture sold for 50,000 RWF *** ### Reserves **`RESERVE_ALLOCATION`** * **Description**: Money allocated to reserve fund * **Accounting**: Debit Reserve (equity), Credit Cash (if transferred) or book entry only * **Example**: 200,000 RWF allocated to loan loss reserve **`RESERVE_RELEASE`** * **Description**: Money released from reserve back to general funds * **Accounting**: Debit Cash (if transferred), Credit Reserve * **Example**: 50,000 RWF released from emergency reserve *** ### Dividends **`DIVIDEND_DISTRIBUTION`** * **Description**: Profit distributed to members * **Accounting**: Debit Retained Earnings, Credit Member Savings (each member) * **Example**: 1,000,000 RWF dividend pool distributed proportionally *** ### Manual Entries **`MANUAL_JOURNAL_ENTRY`** * **Description**: Accountant-created entry for corrections or adjustments * **Accounting**: Custom (specified by accountant) * **Example**: Correction of prior period error **`ADJUSTMENT`** * **Description**: End-of-period adjustment (accruals, prepayments, etc.) * **Accounting**: Varies * **Example**: Accruing unpaid salaries at month-end *** ### Period Closing **`CLOSING_ENTRY`** * **Description**: Automatic entry created when period closes * **Accounting**: Close revenue/expense accounts to zero, transfer net income to retained earnings * **Example**: Year-end closing entry transfers 950,000 RWF profit to equity **`OPENING_ENTRY`** * **Description**: Opening balances for new period (rare, used in migrations) * **Accounting**: Establishes beginning balances * **Example**: Initial setup when migrating to Agatabo *** ## Finding Journal Entries by Type **In Agatabo**: 1. Navigate to **General Ledger** > **Journal Entries** 2. Filter by **Entry Type** dropdown 3. Select type (e.g., LOAN\_DISBURSEMENT) 4. See all entries of that type **Use cases**: * Review all deposits in a month (filter by DEPOSIT) * Audit all loan disbursements (filter by LOAN\_DISBURSEMENT) * Track expense payments (filter by EXPENSE) *** ## Entry Type Naming Conventions **Past tense**: Entry types use past tense because they record **completed** transactions * DEPOSIT (not DEPOSITING) * LOAN\_DISBURSEMENT (not DISBURSE\_LOAN) **Uppercase with underscores**: System naming convention * LOAN\_PAYMENT * RESERVE\_ALLOCATION **User-facing labels**: UI may show friendly names * "DEPOSIT" displays as "Savings Deposit" * "LOAN\_DISBURSEMENT" displays as "Loan Granted" *** ## Automatic vs Manual Entries **Automatic** (system-created): * DEPOSIT, WITHDRAWAL * LOAN\_DISBURSEMENT, LOAN\_PAYMENT * EXPENSE, BANK\_CHARGE * DIVIDEND\_DISTRIBUTION * CLOSING\_ENTRY **Manual** (accountant-created): * MANUAL\_JOURNAL\_ENTRY * ADJUSTMENT **Hybrid** (triggered by user action, created by system): * ASSET\_ACQUISITION\_\* * RESERVE\_ALLOCATION, RESERVE\_RELEASE * LOAN\_WRITE\_OFF *** ## Entry Type Metadata Each journal entry includes: * **Type**: Category (e.g., DEPOSIT) * **Date**: Transaction date * **Amount**: Total amount (sum of credits = sum of debits) * **Description**: Human-readable explanation * **Reference**: Link to source transaction (e.g., loan ID, deposit ID) * **Created by**: User who initiated transaction * **Lines**: Debit and credit lines with accounts and amounts *** ## Reporting by Entry Type **Common reports filtered by entry type**: **Revenue report**: * Include: LOAN\_PAYMENT (interest portion), LOAN\_PENALTY * Exclude: DEPOSIT (not revenue, just liability increase) **Expense report**: * Include: EXPENSE, BANK\_CHARGE * Exclude: LOAN\_DISBURSEMENT (not expense, just asset transfer) **Cash flow report**: * Cash inflows: DEPOSIT, LOAN\_PAYMENT * Cash outflows: WITHDRAWAL, LOAN\_DISBURSEMENT, EXPENSE *** ## Need Help? 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