How to split a journal entry line

What is it for?

When one line of a manual journal entry combines amounts that belong to different accounts, the Split line window splits it into two or more lines, each with its own account, description, partner and amount. The sum of the new lines must equal the original line, so the journal entry stays balanced. The reason is kept in the journal entry's history.

When to use it?

• A manual journal entry in draft has an amount on a single account that should go to two or more (this is the example in this article: water and electricity recorded together on 6241 Eletricidade).
• It is not for journal entries that are already posted: those are corrected with a reversal and a new journal entry. It is not for invoices or receipts either, which are corrected on their invoice lines.
• It does not change the date or the journal: each new line keeps the journal entry's date.

Where to find it?

Accounting › Record › Entries › Journal items: tick one line on the left and choose Actions › Split line.

The list opens with the Posted filter, which hides drafts. Remove that filter (the x next to “Posted” in the search) to see the lines of the draft journal entry.

Before you start

• Your profile is Accountant (the Certified accountant can also do it). The Auditor and Invoicing cannot (see “Common problems”).
• The journal entry is manual and in Draft, in a period that is not locked.
• In the example, the draft in the Miscellaneous Operations journal, with the reference “Água e eletricidade do armazém (outubro)” and the date 31/10/2026, has two lines: €240.00 debit on 6241 Eletricidade and €240.00 credit on 2722 Credores por acréscimos de gastos. The €240.00 is €160.00 of electricity and €80.00 of water.

How to use it

1. In Journal items, remove the Posted filter and search for Água e eletricidade do armazém.
2. Tick the €240.00 line on 6241 Eletricidade and choose Actions › Split line. The Split line window opens, with the Direction (Debit), the Amount of the line (€240.00) and two new lines, already with the original's account and description and half the amount on each (€120.00).
3. On the first line, change the Value to 160.
4. On the second line, choose the Account 6243 Água, type Água do armazém in the Description and change the Value to 80. If you need more parts, click Add a line. The Partner column is only needed when the new line is for a customer or supplier.
5. Check that Still to distribute shows 0,00 €. Type the reason in Reason, for example Separar a água da eletricidade (it is optional, but it is kept in the history).
6. Click Split line. The window closes and the list shows the new lines.

Expected result

• The journal entry stays in Draft and balanced, now with three lines (checked in the Journal items list):

Account	Debit	Credit
6241 Eletricidade	€160.00
6243 Água	€80.00
2722 Credores por acréscimos de gastos		€240.00

• The first part stays on the original line itself (with the new amount); the others are new lines.
• The journal entry's history records “Line split into 2 lines by …”, with the user's name and the reason.
• Then post the journal entry like other manual journal entries: see How to make a manual journal entry.

Important notes

• One line at a time. To split two lines, split one, close the window and split the other.
• Normal lines only. A tax, section or note line cannot be split.
• Foreign currency. The amounts in the window are in the line's currency; the equivalent in euros is split in the same proportion and the last part absorbs the rounding. Pending validation on screen: the demonstration has no draft manual journal entries in foreign currency.
• Locked period. If the journal entry's date is in a period closed by the lock dates, the window refuses: open the period or change the journal entry's date before splitting.

Common problems

“Only one line can be split at a time…”

• Cause: you ticked more than one line (for example, all of them with the header box). The message is “Only one line can be split at a time. Select a single line and try again.”.
• What to do: untick them all and tick only the line to split.

“The new lines add up to … but the line being split has …”

• Symptom: when you click Split line, you see, in the example with 160 and 70, “The new lines add up to 230.0 but the line being split has 240.0. The difference of 10.0 must be distributed so that the entry stays balanced.”. The figures appear with a decimal point and without “€”.
• What to do: correct the amounts until Still to distribute shows €0.00. Nothing was changed in the journal entry.

“The entry … is not a draft…”

• Symptom: “The entry OD/2026/00074 (…) is not a draft: a posted, certified or cancelled entry is never rewritten. To correct it, reverse it and enter the right lines.”
• What to do: reverse the journal entry (How to reverse a journal entry) and make a new journal entry with the right lines.

I cannot open the window

• Cause: the profile is not allowed. The Auditor gets “… Your profile (Auditor) is read-only…”; Invoicing gets “You do not have permission to create “Split a journal entry line”.”, with the list of who can (Accountant, Certified Accountant / Tax manager, Fiscal administration and Fiscal migration / import).
• What to do: ask someone with one of these profiles to do the split.