Phase 2: Journal
Record formal journal entries with debits and credits.
Purpose
The Journal phase records analyzed transactions as formal journal entries in the general journal, ensuring every entry balances (debits equal credits) and includes proper documentation.
Usage
/accounting:journal <project>Prerequisites
The transaction analysis must exist at .metapowers/accounting/<project>/01-analyze.md.
What It Does
- Reads the transaction analysis from the Analyze phase
- Creates journal entries with date, accounts, debits, credits, and narration
- Validates that each entry balances
- Numbers entries sequentially
- Writes journal entries to
.metapowers/accounting/<project>/02-journal.md
Output
Creates .metapowers/accounting/<project>/02-journal.md containing:
- Numbered journal entries with dates
- Debit and credit amounts for each account
- Narration and source document references
Next Phase
After journalizing, proceed to Ledger to post entries to the general ledger.