Manual journal entries let you upload accounting adjustments directly into Recurly RevRec, with full control over the journal data, posting period, and approval workflow. Use them when an entry needs to be recorded outside the system's automated revenue recognition logic. Because the process is fully manual, you provide every required value — and RevRec posts exactly what your file contains.

Part of Recurly RevRec — learn more

1Definition 2Key benefits 3Prepare the upload file 4Upload 5Review and approve 6Reporting examples 7Important considerations 8FAQs

Prerequisites

Before you upload a manual journal entry file, make sure:

Your file is complete and properly formatted.
All mandatory columns are included.
Posting details such as Books and Period are known in advance.
The data has been reviewed for accuracy, including accounts, amounts, currency, and segment values.

Limitations

Manual journal entries operate independently from automated RevRec rules.
RevRec doesn't derive or populate values from data rules, revenue schedules, or existing system logic.
You must manually provide all required financial dimensions and segments in the upload file.
If Start Date and End Date are blank, the full amount is recognized in the uploaded period.
If Auto Reversal is set to Yes, the current-period entry is reversed in the next period.

Definition

A manual journal entry is a journal entry you upload into RevRec using a prepared file. After upload, the entry moves through a review and approval workflow before it's posted to the selected books and period.

Key benefits

Precise control Record accounting adjustments exactly as you need them.

Targeted posting Post entries to specific books and accounting periods.

Approval before posting Review and approve each entry in the Revenue Workbench before it posts.

Reflected in reporting See manual adjustments in RevRec reporting, including waterfall and balance reports.

Prepare the upload file

Your manual journal entry file must include the mandatory columns below. You can add extra columns if your process needs them.

Column	Requirement	Notes
Subscription Number	Required	Enter the subscription identifier.
Subscription Line	Required	Enter the subscription line.
Account Type	Required	Use one supported value, such as Asset, Liability, Revenue, COGS, or Deferred COGS.
Asset	Conditional	Use when the entry affects an asset account.
Liability	Conditional	Use when the entry affects a liability account.
Revenue	Conditional	Use when the entry affects a revenue account.
COGS	Conditional	Use when the entry affects a cost of goods sold account.
Deferred COGS	Conditional	Use when the entry affects deferred cost.
Start Date	Optional	Can be blank.
End Date	Optional	Can be blank.
Dr Amount	Required	Enter the debit amount.
Cr Amount	Required	Enter the credit amount.
Account	Required	Enter the account number, including segments.
Auto Reversal	Required	Enter Yes or No, depending on the scenario.
Currency	Required	Enter the transaction currency.
Company Currency	Required	Enter the company currency.
Ex-Rate	Required	Enter the transaction exchange rate.
Company Ex-rate	Required	Enter the company exchange rate.

Upload a manual journal entry

Open Journals

Go to Import/Export → Journals.

Create a new entry

Select the + icon to create a new manual journal entry.

Upload your file

Upload your prepared manual journal entry file.

Select posting details

Choose the Books where the entry should load, and the Period for the entry, such as Sep-25.

Save

Select Save.

NoteThe entry doesn't post immediately. RevRec sets the status to Approval Pending and displays an arrow icon next to the entry.

Review and approve the journal entry

Open the pending entry

Select the arrow icon next to the uploaded file.

Open in the Revenue Workbench

Open the entry in the Revenue Workbench.

Review the entry

Carefully review the debited and credited accounts, amounts, descriptions, and any other relevant values.

Enter review comments

Add your review comments.

Approve or reject

Select Approve to post the entry permanently, or Reject to cancel the transaction and prevent it from affecting the books.

Once approved, the process is complete and the transaction appears in reports for the selected period.

How dates affect recognition

The values in Start Date and End Date determine how RevRec reflects the entry.

Scenario	Result
Start Date and End Date are blank	RevRec recognizes the full amount in the uploaded period.
Start Date and End Date are populated	RevRec reflects the entry in the waterfall based on the provided dates.

How auto reversal works

If Auto Reversal is set to Yes, RevRec reverses the current-period entry in the next accounting period.

Reporting examples

These examples describe common manual journal entry scenarios and where their impact appears in RevRec reports.

Recognize revenue from liability

Use this entry when revenue is recognized from a liability balance such as deferred revenue.

Journal impact	Result
Debit Liability (Deferred Revenue)	Decreases deferred revenue, reflecting that the obligation has been fulfilled.
Credit Revenue	Increases recognized revenue for the period.

Report impact:

Revenue appears in the Revenue Waterfall Report.
The reduced liability balance appears in the Liability Balances Report.

Recognize cost (COGS)

Use this entry to recognize cost associated with revenue.

Journal impact	Result
Debit COGS	Recognizes cost as expense.
Credit Deferred COGS	Decreases the deferred cost balance.

Report impact:

Recognized cost appears in the Cost Waterfall Report.
The updated deferred cost balance appears in the Cost Balances Report.

Recognize revenue with an asset

Use this entry when revenue is recognized against an asset account, such as accounts receivable.

Journal impact	Result
Debit Asset	Increases assets, reflecting an amount owed to the company.
Credit Revenue	Recognizes revenue for the period.

Report impact:

Revenue appears in the Revenue Waterfall Report.
The asset balance appears in the Asset Balances Report.

Important considerations

Manual journal entries give you precise control, but they also place full responsibility for the entry on the uploader. Keep these points in mind.

Consideration	Details
Fully manual process	RevRec posts the data exactly as provided in the file.
No automated derivation	The system doesn't apply revenue rules, data rules, or other configuration logic.
Segment responsibility	You must manually enter all applicable segments and reporting dimensions, such as department, product line, region, or cost center.
Accuracy matters	Always verify accounts, amounts, dates, currencies, and comments before upload and approval.

FAQs

Does RevRec derive values for a manual journal entry from system rules?

No. Manual journal entries are independent from RevRec's automated rules and configurations. You must provide all required values in the upload file.

What happens if I leave the start and end dates blank?

RevRec recognizes the full amount in the period you selected during upload.

What happens if I populate the start and end dates?

RevRec reflects the entry in the waterfall based on the dates you provide.

Can I reverse a manual journal entry automatically?

Yes. Set Auto Reversal to Yes in the upload file to reverse the current-period entry in the next period.

Does the journal entry post immediately after upload?

No. After upload, the file status changes to Approval Pending. The entry must be reviewed and approved in the Revenue Workbench before it's posted.