Journal Entry API

Create, read, update, and delete general ledger journal entries using the NetSuite REST API.

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Endpoints

Method	Endpoint	Description
GET	/record/v1/journalEntry	List all journal entries
GET	/record/v1/journalEntry/{id}	Get specific journal entry
POST	/record/v1/journalEntry	Create new journal entry
PATCH	/record/v1/journalEntry/{id}	Update journal entry
DELETE	/record/v1/journalEntry/{id}	Delete journal entry

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Key Fields

Header Fields

Field	Type	Description	Required
id	string	Internal ID (read-only)	-
tranId	string	Journal entry number	Auto-generated
tranDate	string	Transaction date (ISO 8601)	Yes
postingPeriod	object	Accounting period	Auto-calculated
subsidiary	object	Subsidiary	Yes (OneWorld)
currency	object	Transaction currency	Yes
exchangeRate	number	Exchange rate	Auto-calculated
approved	boolean	Approval status	Read-only
reversalDate	string	Reversal date	No
reversalDefer	boolean	Defer reversal	No
memo	string	Memo/description	No
tranStatus	object	Transaction status	Read-only

Classification Fields

Field	Type	Description	Required
department	object	Default department	No
class	object	Default classification	No
location	object	Default location	No

Sublists

Field	Type	Description	Required
line	collection	Journal entry lines	Yes (min 2)

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Example: Create Journal Entry

POST /record/v1/journalEntry
Content-Type: application/json

{
  "tranDate": "2025-12-25",
  "subsidiary": {
    "id": "1"
  },
  "currency": {
    "id": "1"
  },
  "memo": "Accrual adjustment for December expenses",
  "line": {
    "items": [
      {
        "account": {
          "id": "150"
        },
        "debit": 1000.00,
        "memo": "Accrued expense",
        "department": {
          "id": "5"
        },
        "class": {
          "id": "3"
        }
      },
      {
        "account": {
          "id": "400"
        },
        "credit": 1000.00,
        "memo": "Accrued liability"
      }
    ]
  }
}

Response

{
  "links": [
    {
      "rel": "self",
      "href": "https://1234567.suitetalk.api.netsuite.com/services/rest/record/v1/journalEntry/9001"
    }
  ],
  "id": "9001",
  "refName": "Journal Entry #JE-9001",
  "tranId": "JE-9001",
  "tranDate": "2025-12-25",
  "postingPeriod": {
    "id": "12",
    "refName": "Dec 2025"
  },
  "subsidiary": {
    "id": "1",
    "refName": "Parent Company"
  },
  "currency": {
    "id": "1",
    "refName": "USA"
  },
  "memo": "Accrual adjustment for December expenses",
  "approved": false,
  "tranStatus": {
    "id": "APPROVED",
    "refName": "Approved"
  }
}

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Example: Update Journal Entry

PATCH /record/v1/journalEntry/9001
Content-Type: application/json

{
  "memo": "Updated: December accrual adjustment - corrected",
  "reversalDate": "2026-01-01"
}

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Line Item Fields

Each item in the line.items array supports:

Field	Type	Description	Required
account	object	GL account reference	Yes
debit	number	Debit amount	Conditional
credit	number	Credit amount	Conditional
memo	string	Line memo	No
entity	object	Customer/Vendor/Employee	No
department	object	Department	No
class	object	Classification	No
location	object	Location	No
subsidiary	object	Line-level subsidiary	No

Debit or Credit

Each line must have either a debit OR a credit amount, not both. The line cannot have both fields populated.

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Balancing Requirements

Must Balance

The journal entry must balance:

Total Debits = Total Credits

If the journal entry does not balance, NetSuite will reject the transaction with an error.

Example: Balanced Entry

{
  "line": {
    "items": [
      {"account": {"id": "150"}, "debit": 1000.00},
      {"account": {"id": "250"}, "debit": 500.00},
      {"account": {"id": "400"}, "credit": 1500.00}
    ]
  }
}

Total Debits: 1,500.00 Total Credits: 1,500.00 Status: Balanced

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Query Filters

Find by Date Range

GET /record/v1/journalEntry?q=tranDate BETWEEN '2025-01-01' AND '2025-12-31'

Find by Subsidiary

GET /record/v1/journalEntry?q=subsidiary='1'

Find Unapproved Entries

GET /record/v1/journalEntry?q=approved=false

Find by Account

GET /record/v1/journalEntry?q=line.account='150'

Find by Department

GET /record/v1/journalEntry?q=line.department='5'

Find Reversal Entries

GET /record/v1/journalEntry?q=reversalDate IS NOT NULL

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Important Notes

Accounting Impact

Journal entries directly impact the general ledger:

• Debits increase asset and expense accounts
• Credits increase liability, equity, and revenue accounts
• All entries are posted to the accounting period based on tranDate

Approval Workflow

• If approval workflow is enabled, entries require approval before posting
• Unapproved entries do not impact financial statements
• Use the approved field to check approval status (read-only)

Reversing Entries

To create auto-reversing entries:

1. Set reversalDate to the reversal date
2. NetSuite automatically creates the reversing entry on that date
3. Use reversalDefer to defer the reversal if needed

Period Locking

• Cannot create/modify entries in closed periods
• Cannot delete entries in locked periods
• Period must be unlocked by administrator

Multi-Currency

• Base currency entries: Set currency to base currency
• Foreign currency entries: NetSuite calculates exchange rate automatically
• Exchange rate can be overridden if needed

Subsidiary Restrictions

In OneWorld accounts:

• Header subsidiary is required
• Line-level subsidiary can differ for elimination entries
• Must have access rights to all subsidiaries used

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Common Use Cases

1. Accrual Entries

Record expenses in the correct period:

{
  "tranDate": "2025-12-31",
  "memo": "Accrued rent for December",
  "line": {
    "items": [
      {"account": {"id": "620"}, "debit": 5000.00, "memo": "Rent expense"},
      {"account": {"id": "200"}, "credit": 5000.00, "memo": "Accrued expenses"}
    ]
  }
}

2. Reclassification Entries

Correct account coding errors:

{
  "tranDate": "2025-12-25",
  "memo": "Reclassify office supplies to equipment",
  "line": {
    "items": [
      {"account": {"id": "150"}, "debit": 2500.00, "memo": "Equipment"},
      {"account": {"id": "620"}, "credit": 2500.00, "memo": "Office supplies"}
    ]
  }
}

3. Auto-Reversing Entry

Accrual that reverses next period:

{
  "tranDate": "2025-12-31",
  "reversalDate": "2026-01-01",
  "memo": "Accrue December bonus - reverses Jan 1",
  "line": {
    "items": [
      {"account": {"id": "700"}, "debit": 10000.00, "memo": "Bonus expense"},
      {"account": {"id": "250"}, "credit": 10000.00, "memo": "Bonus payable"}
    ]
  }
}

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See Also

• Intercompany Journal Entry - Intercompany transactions
• Advanced Intercompany Journal Entry - Multi-subsidiary entries
• Period End Journal - Period-end closing entries
• Account - Chart of accounts
• Accounting Period - Manage periods