# Debits and credits

View detailed transaction entries for reconciliation and auditing.

The [debits and credits report](https://dashboard.stripe.com/revenue-recognition/statements?tab=debits_credits) shows every debit and credit entry in your accounting system. Use it to reconcile your general ledger, audit transaction accuracy, and verify that your books balance.

This report helps with:

- Month-end and year-end reconciliation
- Auditing transaction details before closing an accounting period
- Investigating discrepancies in your trial balance or financial statements
- Reviewing adjustments made to historical periods

## Report columns 

| Column | Description |
| --- | --- |
| Accounting period | Accounting period of the transaction when the period is closed (null if the period is open) |
| Open accounting period | Accounting period of the transaction when the period is open for edits (null if the period is closed) |
| Currency | Currency of the transaction |
| Debit | The general ledger account name that was debited |
| Credit | The general ledger account name that was credited |
| Amount | Transaction amount in the currency |
| Debit GL code | General ledger code for the debit entry |
| Credit GL code | General ledger code for the credit entry |

## Filter entries 

You can filter entries to separate routine transactions from historical adjustments, audit corrections for compliance, and generate reports tailored to specific workflows.

To filter for specific transaction types in the report:

1. Open the [debits and credits report](https://dashboard.stripe.com/revenue-recognition/statements?tab=debits_credits).
2. Use the **Entries** filter to select a transaction type:
   - **[All](https://dashboard.stripe.com/revenue-recognition/statements?tab=debits_credits)** (default): Shows all transaction entries
   - **[Corrections](https://dashboard.stripe.com/revenue-recognition/statements?tab=debits_credits&entries=corrections)**: Shows only adjustments made to closed accounting periods

## Review corrections 

Corrections are adjustments made to ledger entries in closed accounting periods. They appear in the current period but reference the original transaction period.

Corrections are created when you:

- Import past transactions through [data import](https://docs.stripe.com/revenue-recognition/data-import.md)
- Change [chart of accounts mappings](https://docs.stripe.com/revenue-recognition/chart-of-accounts.md) or [revenue rules](https://docs.stripe.com/revenue-recognition/rules.md)
- Update [revenue settings](https://docs.stripe.com/revenue-recognition/revenue-settings.md)

Stripe Revenue Recognition occasionally makes system updates that might also trigger a correction.

To apply corrections directly to their original periods instead of the current period, reopen those periods using [accounting period control](https://docs.stripe.com/revenue-recognition/revenue-settings/accounting-period-control.md).

### Corrections columns 

When you view corrections, the report includes an **Original accounting period** column to let you trace corrections back to the period they affect:

| Column | Description |
| --- | --- |
| Original accounting period | Accounting period of the original transaction being corrected |

## Download in QuickBooks format 

You can download the debits and credits report as a CSV file formatted for direct import into QuickBooks Online.

To download the file in QuickBooks format:

- Open the [debits and credits report](https://dashboard.stripe.com/revenue-recognition/statements?tab=debits_credits) and select the date range.
- Open the export menu and select **Download in QuickBooks format**.
- In the dialog, verify that your Stripe Revenue Recognition account mappings match your QuickBooks Chart of Accounts. To review them, select **Review mappings** to open the [Chart of Accounts](https://dashboard.stripe.com/revenue-recognition/chart-of-accounts) page.
- Click **Download**.

The exported CSV file contains these columns:

| Column | Description |
| --- | --- |
| Journal No. | Unique identifier for each journal entry, formatted as `SJE-YYYYMMDD-CURRENCY-01`. |
| Journal Date | The accounting period date in `MM/DD/YYYY` format. |
| Account Name | The general ledger account name from your Chart of Accounts mapping. |
| Journal/Description | Summary label (for example, “Summarized Journal Entry for 01/2026.”) |
| Debits | Net debit amount for the account. This field is blank if the entry is a credit. |
| Credits | Net credit amount for the account. This field is blank if the entry is a debit. |

## Related reports 

To reconcile your accounts accurately, use the debits and credits report with these other financial statements:

- **Trial balance**: Verify that debits and credits balance for each account
- **Income statement**: Understand how revenue and expense entries flow through
- **Balance sheet**: Trace asset and liability entries

Download this report and others from the [statements page](https://dashboard.stripe.com/revenue-recognition/statements?tab=debits_credits).