Journal entry
A journal entry records balanced debits and credits in the general ledger. It includes posting dates, accounts, amounts, descriptions, and the dimensions required by the receiving accounting system.
An analytical allocation becomes accounting only when it is approved, balanced, and posted through this controlled mechanism.
Related terms
- Agent spend attribution
- Agent FinOps vs. TokenOps
- Settlement vs. billing vs. attribution
- System of record for AI labor
- Agent FinOps
- AI labor
- Spend under management
- Attribution readiness
- Cost per outcome
- AI spend assessment
- Unattributed spend
- Agent inventory
- Chargeback in an AI context
- Zero-Access assessment
- FOCUS
- BilledCost
- EffectiveCost
- ChargeCategory
- ChargePeriod
- ServiceCategory
- Provider, Publisher, ServiceProvider, and HostProvider
- Contract Commitment dataset
- Invoice Detail dataset
- Virtual currency and token columns
- Suspense account
- Accrual
- Chargeback vs. showback
- Subledger
- Tie-out and reconciliation
- Trial balance
- Dimensions and worktags
- OASA specification
- The Missing Ledger