A JournalEntry is a record of a transaction or event that is entered into a company’s accounting system.
The JournalEntry common model contains records that are automatically created as a result of a certain type of transaction, like an Invoice, and records that are manually created against a company’s ledger.
The lines of a given JournalEntry object should always sum to 0. A positive net_amount means the line represents a debit and a negative net_amount represents a credit.