Accounting (Journal & Ledger) Guide

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
Opening balance	One-time setup that imports opening balances from last year's financial statements
Personal-use allocation	Split home-office-style expenses between business and personal use (sole proprietors)

The operations are the same for corporations and sole proprietors (only the accounts and year-end closing differ). Storing evidence (receipts, invoices, and other documents) and the fixed-asset register are separate menus outside Accounting.

Entering a journal entry

1. Press "Add transaction" on the Journal tab
2. Enter the date, description, type (income / expense), account, amount, and counterparty
3. 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 (the Evidence menu, 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.