Delegated Staff:

Financial Manager,  HR Administrator & Creditors Clerk.   

Note: The above mentioned staff are all able to process journals.
This document is used when entries need to be processed on general ledger accounts on the Pastel Accounting System.

Obtain relevant documentation – Invoice, debit/credit note, printed ledger account etc. and attach to journal.
 

Using a journal form, enter the date, ledger account number, account description, reference, and debit or credit amount and reason / narration.
 

The debits and credits must balance on the journal.
 

Capture and process the journal on Pastel Accounting.
 

Print the journal and file with substantiating documents in the journal file.
 

The journals must be authorised by the Financial Manager.