The partitioning journal (transaction number prefix PJ) is a type of general transaction. It is used when a lump-sum amount in a particular general account needs to be distributed over several files in the same account.

 

 

Only one account can be selected, with the user determining whether the individual amounts should appear as debits or credits.

 

The most common use of the partitioning journal is as a mechanism for representing opening debtor/disbursement balances after an opening balance journal has been posted.