Select the Attachments link to attach a file with supporting documentation for user's journal entry. These files can be in the form of PDF, Excel, and.Doc. 11.When you first purchase new equipment, you need to debit the specific equipment (ie, asset) account. And, credit the account you pay for the asset from. The following instructions will assist users in creating a Purchasing Credit Card (P-Card) Journal. Voucher for SAP Finance in the ERP Portal. A purchase credit journal entry is recorded in the company's purchase journal when buying goods or services on credit from a third party. If the PCard charge is for more than 100 co-attendees, a journal entry must be made in the State's accounting records to appropriately associate the. Journalizing entries for accounts requiring adjustment. d. Summarizing the adjustment process and preparing an adjusted trial balance.