Manual journal entry is an accounting term used to describe the process of manually recording financial transactions in a company’s books. The manual journal entries are typically recorded in the general ledger, or journal of accounts, and are used to adjust, correct or record transactions in the books. These adjustments may include corrections for errors, revaluation of assets, or allocation of expenses among different departments. Manual journal entries are also often used to provide more detailed information about transactions that have already been recorded in the company’s ledgers. By accurately recording manual journal entries, companies can ensure that their financial records remain accurate and up-to-date.