# Journal entry SOP template ## How to use this template - Fields written as `[fill in: ...]` are blanks — replace each one with the value for your process. - Lines starting with `>` are guidance, not part of the SOP — delete them once you've filled in the real content. - Recording this process in Ledgerium generates a filled-in version of this SOP automatically. ## Document control - Process owner: [fill in: process owner] - Version: [fill in: version] - Effective date: [fill in: effective date] - Last reviewed: [fill in: last reviewed date] - Approved by: [fill in: approver name or title] ## Applies to / Use when > Who uses it: Staff accountants who prepare entries, the senior accountant or controller who reviews and approves, and auditors who test the ledger. The controller owns the coding policy. > When to use it: Use it when onboarding accountants, standardizing how entries are coded and reviewed, or documenting a financial control for an audit. - Applies to: [fill in: who this applies to in your organization] - Use when: [fill in: when your team should follow this procedure] ## Purpose > Why the procedure exists and the ledger accuracy and separation of duties it enforces. [fill in: purpose details] ## Scope > Which entry types and entities the procedure covers, and what is out of scope. [fill in: scope details] ## Roles > Who prepares the entry, who reviews the coding, and who approves posting. [fill in: roles details] ## Procedure > The ordered steps from source document to a posted, filed entry. [fill in: procedure details] ## Exceptions > How to handle reversals, recurring entries, and coding disputes. [fill in: exceptions details] ## Records > What support is attached and where the approved entry is filed, for audit. [fill in: records details] ## Worked example — steps from a real recording > Example steps from a real recording — replace with your own. 1. **Gather the support** — Collect the source documents that justify the entry. 2. **Code the entry** — Enter the debits and credits against the correct accounts. 3. **Check the balance** — Confirm the entry balances and coding matches policy. 4. **Route for review** — Send to the reviewer who signs off before posting. 5. **Post and file** — Post the approved entry and file the support for audit. 6. [fill in: step] 7. [fill in: step] ## Review checklist — common mistakes to avoid - [ ] Leaving the account coding rules out, so entries are coded inconsistently - [ ] Posting without a reviewer sign-off, breaking separation of duties - [ ] Not attaching the source documents that justify the entry ## Limitations of this template A template is a starting structure. Your real coding rules and review thresholds are captured best by recording an actual entry rather than filling in a blank outline. --- Template: https://ledgerium.ai/sop-templates/journal-entry · Generated automatically from a real recording, or fill in by hand. Template last updated: July 2026 From Ledgerium recordings: A generated journal entry SOP records the preparer-and-reviewer separation and times the review step, so it shows how long entries wait for sign-off before posting, which a happy-path template never captures. See the full recorded workflow: https://ledgerium.ai/workflow-library/journal-entry-workflow