## Documentation Index

Access the complete documentation index at:
https://www.zoho.com/en-fr/books/kb/llms.txt

Use this file to discover all available documentation pages before proceeding.

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# What is the use of a manual journal?

Manual journals are generally used for recording credits and debits of unique transactions which cannot be recorded directly in Zoho Books. Eg: Depreciation rates cannot be handled directly and needs a manual journal entry to record it.