Journal Entries
Journal entries are the core of the ledger. Every financial event produces a double-entry record where total debits always equal total credits.
List Entries
ID Date Description Debit Credit Status
je_01K3.. 2026-03-01 AWS monthly 11,000 11,000 posted
je_01K4.. 2026-03-05 Office rent 220,000 220,000 posted
je_01K5.. 2026-03-10 Client payment 550,000 550,000 draft
Filtering
# By date range
lim journals list --from 2026-03-01 --to 2026-03-31
# By status
lim journals list --status draft
# By account
lim journals list --account 7100
# By amount range
lim journals list --min 10000 --max 100000
# Combine filters
lim journals list --from 2026-03-01 --status posted --account 4100
Create an Entry Manually
For full control, specify debit and credit lines explicitly:
lim journals create \
--date 2026-03-15 \
--description "Equipment purchase" \
--debit 1900:330000 \
--debit 1410:30000 \
--credit 1200:360000
✅ Created je_01K6...
Equipment 330,000 / Checking Account 360,000
Input VAT 30,000
Total debits must equal total credits. The command will fail if they don’t balance.
Entry Status
| Status | Description |
|---|
draft | Created but not finalized. Editable. Not included in reports by default. |
posted | Finalized. Included in all reports. Changes are audit-logged. |
# Post a draft entry
lim journals post je_01K5...
# Revert to draft (if no dependent entries)
lim journals unpost je_01K3...
Reverse an Entry
Create an equal-and-opposite entry to cancel a posted journal:
lim journals reverse je_01K3... --date 2026-03-31 --reason "Duplicate entry"
✅ Created reversal je_01K7... for je_01K3...
Accounts Payable 11,000 / Communication 10,000
Input VAT 1,000
Reversals create a new entry linked to the original. The original entry is never deleted — this preserves the full audit trail.
Bulk Operations
Bulk Update Tax Code
Apply a tax code to multiple entries at once:
lim journals bulk-update-tax-code \
--from 2026-03-01 --to 2026-03-31 \
--account 7100 \
--tax-code standard-10
✅ Updated 12 journal lines in 8 entries
Bulk Delete Drafts
Remove draft entries that are no longer needed:
lim journals bulk-delete --status draft --before 2026-02-01
⚠️ This will delete 5 draft entries. Continue? (y/n)
✅ Deleted 5 draft entries
Only draft entries can be bulk-deleted. Posted entries must be reversed instead.
View Entry Details
lim journals show je_01K3...
Journal Entry: je_01K3...
Date: 2026-03-01
Description: AWS monthly
Status: posted
Created by: lim add (rule: aws-monthly)
Lines:
DR 7100 Communication 10,000 (tax: standard-10)
DR 1410 Input VAT 1,000
CR 2100 Accounts Payable 11,000
Attachments: invoice-aws-2026-03.pdf
Next Steps
