{
  "data": {
    "type": "Custom_Journal_Entry",
    "id": "c635d706-bf18-41a1-b4ea-83a4768b6e14",
    "business_id": "188eb399-f171-4849-861c-5c02d91f800b",
    "external_id": "journal-entry-1",
    "created_by": "user-123",
    "memo": "Q1 Adjustment for Deferred Revenue",
    "entry_id": "695f6e4f-ddbb-4930-98cc-6496cd719a11",
    "customer": {
      "id": "a4c38874-8c01-4986-b8d0-4f159a52dd39",
      "external_id": "customer-1",
      "individual_name": null,
      "company_name": "Acme Corp",
      "email": "billing@acme.com",
      "mobile_phone": null,
      "office_phone": null,
      "address_string": null,
      "notes": null,
      "status": "ACTIVE"
    },
    "vendor": null,
    "line_items": [
      {
        "id": "733de30f-db72-4d52-98c5-fe070d4433f7",
        "external_id": "journal-line-item-1",
        "memo": "Deferred revenue recognition",
        "account_identifier": {
          "type": "AccountId",
          "id": "80b708b5-7b27-456c-9fb1-b8b918241908"
        },
        "amount": 100000,
        "direction": "DEBIT",
        "line_item_id": "ledger-line-item-789"
      },
      {
        "id": "854fe31f-ec73-5e63-09d6-gf171e5544g8",
        "external_id": "journal-line-item-2",
        "memo": "Revenue recognition",
        "account_identifier": {
          "type": "AccountId",
          "id": "90c819c6-8c38-567d-0gb2-c9c029352a19"
        },
        "amount": 100000,
        "direction": "CREDIT",
        "line_item_id": "ledger-line-item-790"
      }
    ],
    "entry": {
          "id": "3c90c3cc-0d44-4b50-8888-8dd25736052a",
          "business_id": "3c90c3cc-0d44-4b50-8888-8dd25736052a",
          "ledger_id": "3c90c3cc-0d44-4b50-8888-8dd25736052a",
          "agent": "API",
          "entry_type": "BANK",
          "date": "2023-11-07T05:31:56Z",
          "entry_at": "2023-11-07T05:31:56Z",
          "reversal_of_id": "3c90c3cc-0d44-4b50-8888-8dd25736052a",
          "reversal_id": "3c90c3cc-0d44-4b50-8888-8dd25736052a",
          "line_items": [
            {
              "id": "3c90c3cc-0d44-4b50-8888-8dd25736052a",
              "entry_id": "3c90c3cc-0d44-4b50-8888-8dd25736052a",
              "account": {
                "id": {
                  "type": "AccountId",
                  "id": "3c90c3cc-0d44-4b50-8888-8dd25736052a"
                },
                "name": "Current Assets",
                "stable_name": {
                  "type": "StableName",
                  "stable_name": "CURRENT_ASSETS"
                },
                "normality": "CREDIT",
                "account_type": {
                  "value": "ASSET",
                  "display_name": "Asset"
                },
                "account_subtype": {
                  "value": "CURRENT",
                  "display_name": "Current Assets"
                }
              },
              "amount": 123,
              "direction": "CREDIT",
              "entry_at": "2023-11-07T05:31:56Z",
              "createdAt": "2023-11-07T05:31:56Z"
            }
          ]
        },
    "transaction_tags": [
      {
        "id": "3c90c3cc-0d44-4b50-8888-8dd25736052a",
        "key": "Department",
        "value": "Finance",
        "created_at": "2023-11-07T05:31:56Z",
        "updated_at": "2023-11-07T05:31:56Z",
        "deleted_at": null
      }
    ]
  }
}

A Custom Journal Entry represents a journal entry that is manually created by your system to reflect an accounting activity.

Custom Journal Entries can be used to reflect any kind of accounting activity that isn’t reflected in Layer’s standard (Accounts Receivable / Accounts Payable / Bank Transactions / etc) workflows.

Note that Custom Journal Entries contain metadata about a journal entry and are not journal entries in and of themselves.

​
Attributes

​
id
string
required

Unique identifier for the custom journal entry (the domain object, as opposed to the underlying ledger-layer journal entry).

​
type
string
required

Resource type. Value will be “Custom_Journal_Entry”.

​
external_id
string

Unique ID of the custom journal entry in your system for linking purposes and idempotency.

​
business_id
string
required

ID of the Business that generated the custom journal entry.

​
created_by
string
required

Identifier of the user or system that created the journal entry.

​
memo
string
required

Description or memo of the custom journal entry.

​
entry_id
string
required

ID of the underlying ledger entry.

​
customer
Customer object

The Customer Object associated with this journal entry, if any.

​
vendor
Vendor object

The Vendor Object associated with this journal entry, if any.

​
line_items
array of CustomJournalEntryLineItem objects
required

Line items making up the custom journal entry. Array of Custom Journal Entry Line Items comprising the Journal Entry.

​
entry
Journal Entry object

The Journal Entry Object associated with this Custom Journal Entry.

​
transaction_tags
Array of Tags

Tags associated with the custom journal entry.

​
Custom Journal Entry Line Item object

A domain-level object that stores additional metadata about one of the line items of the underlying journal entry

​
id
string
required

Unique identifier for the line item.

​
external_id
string

External ID of the line item in your system.

​
memo
string

Optional memo for the line item.

​
line_item_id
string
required

ID of the line item in the ledger.

{
  "data": {
    "type": "Custom_Journal_Entry",
    "id": "c635d706-bf18-41a1-b4ea-83a4768b6e14",
    "business_id": "188eb399-f171-4849-861c-5c02d91f800b",
    "external_id": "journal-entry-1",
    "created_by": "user-123",
    "memo": "Q1 Adjustment for Deferred Revenue",
    "entry_id": "695f6e4f-ddbb-4930-98cc-6496cd719a11",
    "customer": {
      "id": "a4c38874-8c01-4986-b8d0-4f159a52dd39",
      "external_id": "customer-1",
      "individual_name": null,
      "company_name": "Acme Corp",
      "email": "billing@acme.com",
      "mobile_phone": null,
      "office_phone": null,
      "address_string": null,
      "notes": null,
      "status": "ACTIVE"
    },
    "vendor": null,
    "line_items": [
      {
        "id": "733de30f-db72-4d52-98c5-fe070d4433f7",
        "external_id": "journal-line-item-1",
        "memo": "Deferred revenue recognition",
        "account_identifier": {
          "type": "AccountId",
          "id": "80b708b5-7b27-456c-9fb1-b8b918241908"
        },
        "amount": 100000,
        "direction": "DEBIT",
        "line_item_id": "ledger-line-item-789"
      },
      {
        "id": "854fe31f-ec73-5e63-09d6-gf171e5544g8",
        "external_id": "journal-line-item-2",
        "memo": "Revenue recognition",
        "account_identifier": {
          "type": "AccountId",
          "id": "90c819c6-8c38-567d-0gb2-c9c029352a19"
        },
        "amount": 100000,
        "direction": "CREDIT",
        "line_item_id": "ledger-line-item-790"
      }
    ],
    "entry": {
          "id": "3c90c3cc-0d44-4b50-8888-8dd25736052a",
          "business_id": "3c90c3cc-0d44-4b50-8888-8dd25736052a",
          "ledger_id": "3c90c3cc-0d44-4b50-8888-8dd25736052a",
          "agent": "API",
          "entry_type": "BANK",
          "date": "2023-11-07T05:31:56Z",
          "entry_at": "2023-11-07T05:31:56Z",
          "reversal_of_id": "3c90c3cc-0d44-4b50-8888-8dd25736052a",
          "reversal_id": "3c90c3cc-0d44-4b50-8888-8dd25736052a",
          "line_items": [
            {
              "id": "3c90c3cc-0d44-4b50-8888-8dd25736052a",
              "entry_id": "3c90c3cc-0d44-4b50-8888-8dd25736052a",
              "account": {
                "id": {
                  "type": "AccountId",
                  "id": "3c90c3cc-0d44-4b50-8888-8dd25736052a"
                },
                "name": "Current Assets",
                "stable_name": {
                  "type": "StableName",
                  "stable_name": "CURRENT_ASSETS"
                },
                "normality": "CREDIT",
                "account_type": {
                  "value": "ASSET",
                  "display_name": "Asset"
                },
                "account_subtype": {
                  "value": "CURRENT",
                  "display_name": "Current Assets"
                }
              },
              "amount": 123,
              "direction": "CREDIT",
              "entry_at": "2023-11-07T05:31:56Z",
              "createdAt": "2023-11-07T05:31:56Z"
            }
          ]
        },
    "transaction_tags": [
      {
        "id": "3c90c3cc-0d44-4b50-8888-8dd25736052a",
        "key": "Department",
        "value": "Finance",
        "created_at": "2023-11-07T05:31:56Z",
        "updated_at": "2023-11-07T05:31:56Z",
        "deleted_at": null
      }
    ]
  }
}