Accounting (Journal & Ledger) Guide
How to enter journal entries, the draft / posted / voided lifecycle, search, the general ledger, and CSV export — an operations manual for books that comply with Japan's Electronic Books Preservation Act.
Tabs in the Accounting menu
The Accounting menu of a work space follows the basic double-entry flow (journal → ledger → trial balance).
| Tab | What it does |
|---|---|
| Journal | Enter, list, search, and export daily transactions |
| Accounts | Manage the chart of accounts |
| Trial balance | Balance summary for a period |
| General ledger | Per-account history with running balance |
| Evidence | Store receipts, invoices, and other documents |
| Fixed assets | Asset register and depreciation |
The operations are the same for corporations and sole proprietors (only the accounts and year-end closing differ).
Entering a journal entry
- Press "Add transaction" on the Journal tab
- Enter the date, description, type (income / expense), account, amount, and counterparty
- Attach receipts or invoices from the row menu ("Upload evidence")
A new entry starts as a draft. While it is a draft you can freely edit or delete it.
Entry lifecycle (draft → posted → voided)
| Status | Allowed | Not allowed |
|---|---|---|
| Draft | Edit, delete, attach evidence | — |
| Posted | View, void | Edit or delete (immutable) |
| Voided | View | Delete (kept permanently as a correction record) |
- Posting requires attached evidence
- If you find a mistake in a posted entry: void it from the row menu (a reason is required), then enter a new, correct entry
- Voided entries remain in the books with the reason, timestamp, and the person who voided them
This "never rewrite after posting; keep the correction trail" model implements the correction / deletion history requirement of Japan's Electronic Books Preservation Act.
Searching entries
Besides the keyword box (description / account), the filter button opens advanced search:
- Transaction date: from–to range
- Amount: min–max range
- Counterparty: partial match
- Status: draft / posted / voided
All conditions combine (AND) — e.g. "May, ≥ ¥100,000, counterparty ◯◯".
General ledger
Pick a fiscal year and an account on the General ledger tab to see its history with a running balance.
- Click the entry number (#) of a row to jump to that entry in the Journal tab (the row is highlighted)
- Entry numbers are sequential within a fiscal year and are the key for cross-checking the journal and the ledger
CSV export
| Export | Where | Use |
|---|---|---|
| Journal CSV (filtered) | ⋮ menu on the Journal tab | Use the current search result in Excel etc. |
| All entries CSV (all periods) | ⋮ menu on the Journal tab | When a tax officer requests a data download, export and hand over this file |
| General ledger CSV | "CSV" button on the Ledger tab | Export the displayed account with running balance |
All files are UTF-8 with BOM and open directly in Excel.
Storing evidence
- Keep invoices and receipts received electronically in electronic form (Evidence tab or attached to entries)
- Deleting evidence never physically destroys the record — it is retained for preservation requirements
Compliance summary
niyase's books are designed around the "qualified electronic books" (優良な電子帳簿) requirements:
| Requirement | How niyase meets it |
|---|---|
| Correction / deletion history | Posted entries are immutable; corrections are recorded as void (reason required) + a new entry |
| Cross-referencing between books | Sequential entry numbers link the journal and the general ledger |
| Search | Date, amount, and counterparty with ranges and combinations |
| Data download | One-click export of all entries as CSV |
Qualified electronic books come with benefits such as a 5% reduction of the under-reporting penalty tax (prior notification required) and counting toward the ¥650,000 blue-return special deduction for sole proprietors. Consult your tax advisor or tax office for the filing procedures.