Manual journal entries (OD)
A manual journal entry (OD) is a journal entry that does not originate from a commercial document. When the entry stems neither from an invoice, nor a statement, nor a payment — a cut-off adjustment, a provision, depreciation, a correction, a profit appropriation, opening balances —, it is an OD. Simon generates many of them automatically (year-end closing, bank reconciliation, VAT settlement), and you can always create some manually for cases outside the flow.
When you validate an OD, you decide on its type, its date, its label, its accounts and amounts, its debit/credit balance, and its possible reversal. Every OD is first created as a draft: it is reviewed before being posted.
Creating an OD
Ask for it in natural language:
“Post a CCA of €500 on January’s rent, paid in advance”
“Provision for corporate income tax”
Simon prepares the entry — type, date, label, accounting lines, and the automatic reversal at the opening of the following financial year where applicable — then submits it to you as a draft.
OD types
Simon recognizes more than a hundred OD types, grouped by use. The accounts below are the default values; for adjustments, the expense or income account depends on the original expense (noted 6xx/7xx).
Cut-off and adjustments
| Type | Description | Debit | Credit |
|---|---|---|---|
| CCA | Prepaid expense | 486 | 6xx |
| PCA | Income received in advance | 7xx | 487 |
| FNP | Supplier invoice not received | 6xx | 4081 |
| FAE | Customer invoice not issued | 4181 | 7xx |
| ICNE | Accrued interest not yet due | 6611 | 1688 |
| Correction / reclassification | Account error or reclassification | 471 | 471 |
Tax and social
| Operation | Debit | Credit |
|---|---|---|
| Corporate income tax provision | 695 | 444 |
| VAT settlement | 44571 | 44551 |
| Director’s TNS contributions | 646 | 437 |
| Mileage allowance | 6251 | 455 |
Closing and opening
| Operation | Debit | Credit |
|---|---|---|
| Closing of accounts 6/7 | 6/7 | 120/129 |
| Appropriation of N-1 result | 120/129 | 1061/110/457 |
| N+1 opening balances | 1-5 | 1-5 |
The rest covers provisions and reversals (operating, financial, exceptional, disputes), accelerated tax depreciation, salaries and contributions, shareholder current accounts, and a free-form type for unforeseen cases.
Reversals
An adjustment OD must generally be reversed at the opening of the following financial year. The ICNE is marked for automatic reversal; for the other adjustments (CCA, PCA, FNP, FAE), the OD carries the reversal flag as soon as it is created as such. At year-end closing, Simon generates the reverse entry, dated the first day of financial year N+1 and linked to the original OD.
The role of ODs at year-end closing
ODs are the raw material of year-end closing: depreciation, ICNE, provisions, the clearing of accounts 6/7, the appropriation of the result, reversals and opening balances all go through ODs, which the workflow chains in a precise order. The detail of this sequence — and the blocks that pace it — is described in Closing a financial year.