Accountants use journals to correct errors, make adjustments, or for accounting-based tasks:

• Record depreciation and profit or loss on the sale of assets
• Write off bad debt
• Move values between ledger accounts

Journals can affect your HMRC tax calculation and other financial reports. 

1. Go to Sole Trader.
2. From Transactions, select Draft. 
3. Select Add, then Journal.
4. A warning message appears, select Continue.
   
   TIP:

   Select the checkbox Don't show this again, to avoid seeing this message in the future.

5. Enter the necessary journal values and details.
   TIP:

   Use the Actions menu to add, duplicate, move and delete lines in your journal entry.

6. Once you're finished, select Save as Draft or Save as Completed.