The quick answer
To create a journal entry in NetSuite, open Transactions > Financial > Make Journal Entries. Review the date, period, and subsidiary, add the debit and credit lines, then save. Check the saved journal number and balanced amounts, along with any approval requirements.
A journal entry needs more than equal totals. You also need the right accounts, period, and explanation. This example shows a simple two-line journal and the checks to make on the saved record. The screenshots use sample data and fictional person and operating-company names.
Before you start
Have the approved accounting support, accounts, amounts, date, and subsidiary ready. Your role needs journal-entry access and the period must permit the entry. The example accounts are demonstration values, not a recommendation for your accounting treatment. Subsidiary fields apply in OneWorld; currency fields depend on enabled features.
01. Review the journal header
Open Transactions > Financial > Make Journal Entries. Check the subsidiary, transaction date, posting period, and currency. Add a memo that explains the entry.
The example uses Parent Company, Jul 2026, and US Dollar. Reversal fields are available on the form; use them only when the entry calls for a reversal.
02. Enter the debit and credit lines
Select the account for each line and enter its amount in Debit or Credit, then click Add. The example debits 6000 Expenses 100.00 and credits 1000 Checking 100.00.
Review both accounts and the direction of each amount. Equal totals are necessary, but they do not catch a wrong account or a reversed entry.
03. Save and verify the journal
Click Save. The recording ends on JE09 with the two 100.00 lines visible. Check the date and displayed posting period. A pending journal’s final posting period can change at approval, depending on period status and account settings.
Review any approval status or GL Impact available in your account before concluding that posting is complete. The saved number alone does not establish approval.
Check the result
- The journal number is saved in the intended subsidiary and period.
- Debit and credit amounts balance.
- Accounts, descriptions, and approval or posting state are correct.
The journal record is saved. Follow any remaining approval process and keep the supporting explanation with the entry so someone else can review it later.
Common questions
How do I create a balanced journal entry in NetSuite?
Open Transactions > Financial > Make Journal Entries, enter the memo and accounting details, then add at least one debit and one credit line. Enter equal total amounts in Debit and Credit, confirm the balance indicator shows zero, and save. Required fields vary by account and role.
Where do I enter debit and credit amounts on a journal entry?
Enter amounts on the Lines subtab, selecting a valid Account for each line. Enter the intended debit in Debit and the intended credit in Credit; which side increases an account depends on its type. Each account must be available to the selected subsidiary, currency, accounting period, and user role.
Why does my journal entry show Pending Approval after saving?
Pending Approval means NetSuite saved the journal record but approval is still required before posting. This status appears when journal approval preferences or an approval workflow applies; accounts without those controls may post after saving. Confirm the record’s approval state and follow your organization’s approval process.
Does saving a journal entry post it to the general ledger or make a bank payment?
Saving creates the journal transaction, but it does not always post it. Approval, posting-period rules, and account configuration determine the final status. A credit to a bank account records an accounting decrease; it does not itself create, print, send, clear, or reconcile a bank payment.