Journals and postings

Admin

What each app posts to the books, step by step. For the journals themselves and how the charts are laid out, see How the books are laid out.

Every line charged to a budget line also carries its project, activity, award, fund and cost centre, so reports by grant and project come straight from the books. The account a budget line charges comes from the line itself. The accounts on the right-hand side come from each app's settings, listed under Settings that decide the accounts at the end of this page.

Travel

Journal: the legal entity's Travel Journal (TRVL) on its travel policy; payments through the chosen provider's journal (Bank, M-Pesa B2C, Paystack, Corporate Card, Petty Cash).

Step	Debit	Credit
Advance approved	Staff advances	Staff payables
Advance paid	Staff payables	The provider's bank or cash account
Settlement approved	Each expense: its budget line's account	Staff advances (up to the amount advanced); any excess: Staff payables
Unspent cash refunded	The provider's bank or cash account	Staff advances
Excess spend reimbursed	Staff payables	The provider's bank or cash account
Expense claim approved	Each expense: its budget line's account	Staff payables
Expense claim paid	Staff payables	The provider's bank or cash account
Unspent advance recovered through payroll	Part of the payroll entry: the employee's pay is reduced by a Travel advance recovery deduction	Staff advances

Events

Step	Journal	Debit	Credit
Event approved	—	The event budget is committed on its budget lines
Participant payout posted	The payout's journal (M-Pesa B2C, Bank, Petty Cash…)	Each event budget line's account, for what was paid from it	The payout journal's account
Supplier bill posted	Purchases	The event budget line's account	The supplier
Event closed	—	What's left of the commitment is released

Fleet

Journal: Fleet (FLT), from the legal entity's fleet policy.

Step	Debit	Credit
Trip recharge posted	The budget line's account (or vehicle running costs)	Vehicle cost recovery
Fuel, repair or service posted	The budget line's account (or vehicle running costs)	The vendor (accounts payable)

Payroll

Journals: Payroll (PAYR) for the run; the chosen bank or cash journal for payments.

Step	Debit	Credit
Payroll run posted	Salaries expense and employer contributions expense, split by each payslip's cost distribution	Each deduction and contribution to its liability account, against its authority; each employee's net pay to net salaries payable
Salaries paid	Net salaries payable, per employee	The bank, mobile money or cash account
Deduction remitted	The rule's liability account	The bank account

Kenya's mapping, for example: salaries 510900, employer contributions 510910, net pay 222000, PAYE 221000, NSSF 223000, SHIF 223100, Housing Levy 223600. See Payroll › Map the structure to your accounts.

Grants and Subawards

Step	Journal	Debit	Credit
Donor advance received	Bank	Bank	Deferred revenue (the award's account)
Revenue recognised for what was spent	Grants (GRNT)	Deferred revenue, up to what the donor advanced; grant receivable for the rest	Grant revenue (and any fee)
Donor invoiced (reimbursable awards)	Sales	The donor (accounts receivable)	Grant receivable
Advance to a subaward partner	Bank	Subrecipient advances	Bank
Partner's financial report accepted	Grants (GRNT), or the Subaward Journal	Subaward expenses	Subrecipient advances

Procurement

Step	Journal	Debit	Credit
Requisition approved	—	Commitment on the budget line
Goods received	Inventory Valuation	Stocked items only, by Odoo's stock valuation
Supplier bill posted	Purchases	Expense or stock, with the budget line	The supplier
Supplier paid	Bank	The supplier	Bank

Finance

Step	Journal	Debit	Credit
Manual journal voucher	Miscellaneous Operations, or any journal	As entered	As entered

A journal set to hold vouchers for review keeps them in draft until a Journal Voucher Authorizer (or the journal's approval policy) authorizes them.

Settings that decide the accounts

App	Where
Travel	Travel › Configuration › Travel Policies: travel journal, staff advances, staff payables. Expense types for lines without a budget line account.
Events	The payment provider's journal; the event's budget lines.
Fleet	Fleet › Configuration › Fleet Accounting: fleet journal, vehicle cost recovery, vehicle running costs.
Payroll	Payroll › Configuration › Salary Structures, per legal entity.
Grants	The award's revenue, deferred revenue and receivable accounts; the legal entity's Grant Journal.
Subawards	The legal entity's subaward accounts and journal.
Every app	The budget line's account, when the line fixes one.