> For the complete documentation index, see [llms.txt](https://docs.rillet.com/EjmEP4KZ9BVp9j2ho4Mh/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://docs.rillet.com/EjmEP4KZ9BVp9j2ho4Mh/reporting/multi-book-accounting-adjustment-only.md).

# Multi-Book Accounting (Adjustment Only)

The **Multi-Book Accounting** feature in **Rillet** lets you post adjustment entries to a secondary book, capturing only the deltas needed to restate your primary book under a different standard, such as IFRS, local statutory GAAP, or non-book tax. Rillet combines the two at report time, so the alternate view is always the primary book plus its adjustments. Common uses include a tax book for non-book tax adjustments or an audit adjustment book for entries from an external audit.

### Set Up a Secondary Book

Follow these steps to create a secondary book:

1. Click your organization's logo in the lower-left corner.
2. Select **Organization Settings**.

   <figure><img src="/files/wjdshcLJFv9PzPxwwWmR" alt=""><figcaption></figcaption></figure>
3. Select **Reporting** in the Settings menu.
4. Scroll to **Manage Secondary Books** and click **+ Add Book**.

   <figure><img src="/files/6DVer9p75WDw0jEYXK89" alt=""><figcaption></figcaption></figure>
5. Enter a name for the book, such as "Audit Adjustments," "IFRS," or "US Tax," in the **Book Name** field.
6. Click **Create**.

   <figure><img src="/files/0WmiiGun50W9TLRspNeL" alt=""><figcaption></figcaption></figure>

{% hint style="info" %} <mark style="color:$info;">**Note:**</mark>

Secondary books are adjustment-only, so they include all activity from your primary book plus the adjustment entries posted directly to them for a different reporting basis. They currently inherit the primary book's chart of accounts, currency, and fiscal calendar, and organizations are limited to 4 secondary books (5 total, including **Primary**).
{% endhint %}

The new book appears in the **Manage Secondary Books** table alongside **Primary**, with its **Mode** listed as **Adjustment-only**.

### Book an Adjustment

Open a new journal entry as described in [**Create a Journal Entry**](/EjmEP4KZ9BVp9j2ho4Mh/general-accounting/journal-entries/create-a-journal-entry.md), then complete these steps to post it as an adjustment:

1. Fill in the entry's line items as you would for any other journal entry.
2. Select the secondary book you created from the **Book** dropdown in the entry's Details.
3. Review the adjusted balance calculated for each line (the primary balance plus the debit, minus the credit) as you build the entry, so you can confirm its impact before posting.
4. Click **Create** to post the entry.

   <figure><img src="/files/ncIyasMSxnSE8bygGm2Q" alt=""><figcaption></figcaption></figure>

{% hint style="info" %} <mark style="color:$info;">**Note:**</mark>

The same validations apply as any other journal entry, so Rillet blocks submission if debits do not equal credits and asks you to confirm before posting. You can also add adjustments using journal entry rules or by following the steps in [**Upload Journal Entries**](/EjmEP4KZ9BVp9j2ho4Mh/general-accounting/journal-entries/upload-journal-entries.md).
{% endhint %}

Once posted, the adjustment is reflected in the secondary book and ready to appear in any report you run against it.

### View Adjustments in Reports

Complete these steps to include a secondary book's adjustments in **Trial Balance**, **Balance Sheet**, **Income Statement (P\&L)**, **Executive P\&L**, **Cash Flow Statement**, or **General Ledger**:

1. Click **Reporting** in the left-hand menu.
2. Select the report you want to view, such as **Balance Sheet** under **Financial Statements** or **General Ledger** under **Close Reports**.

   <figure><img src="/files/breT2V9KUetYJA8ZQJvM" alt=""><figcaption></figcaption></figure>
3. Click the **Book** filter at the top of the report.
4. Select the secondary book from the list.

   <figure><img src="/files/zLcF9jgU56rHLT4w6iSh" alt=""><figcaption></figcaption></figure>

Reports default to your **Primary** book, so posting to a secondary book never changes what you see until you switch to the secondary book, which then shows the primary book's activity combined with its adjustments.

### Isolate Adjustments in the Trial Balance

Complete these steps to isolate a secondary book's adjustments in the **Trial Balance**, the only report that breaks them out on their own:

1. Click **Reporting** in the left-hand menu.
2. Select **Trial Balance** under **Close Reports**.

   <figure><img src="/files/oyNaO8KIYiHHXeLTDBl0" alt=""><figcaption></figcaption></figure>
3. Click the **Book** filter and select the secondary book.
4. Review each account's **Adjusted Beginning**, **Debit**, **Debit Adjustments**, **Credit**, **Credit Adjustments**, and **Adjusted Ending** columns.

   <figure><img src="/files/wn0idjdwoobMapQWIbqx" alt=""><figcaption></figcaption></figure>

Each column breaks the calculation down as follows:

| Column                                 | Description                                                                                      |
| -------------------------------------- | ------------------------------------------------------------------------------------------------ |
| Adjusted Beginning                     | The beginning balance, combining the primary book and any adjustments to date.                   |
| Debit / Credit                         | The primary book's activity for the period.                                                      |
| Debit Adjustments / Credit Adjustments | The adjustment entries posted to the secondary book for the period.                              |
| Adjusted Ending                        | The ending balance under the alternate standard, combining the primary book and its adjustments. |

This gives you the primary balance, the adjustments, and the resulting alternate-standard balance side by side, so you can review the adjustments on their own before trusting the combined total.

### Frequently Asked Questions (FAQ)

<details>

<summary>Can I view a secondary book on its own?</summary>

No. Secondary books are adjustment-only, so they are always shown in combination with the primary book. The complete picture under the alternate standard is the primary book plus the secondary book's adjustments, combined at report time.

</details>

<details>

<summary>Can a secondary book have its own chart of accounts, currency, or fiscal calendar?</summary>

No. Currently, a secondary book inherits the primary book's chart of accounts, currency, and fiscal calendar, and its entries are restricted to the subsidiary's currency.

</details>

<details>

<summary>How many secondary books can I create?</summary>

Organizations are limited to 4 secondary books, for 5 total including **Primary**.

</details>

<details>

<summary>Are intercompany entries supported in a secondary book?</summary>

No. Adjustments are not currently supported on intercompany entries.

</details>

### See Also

To learn more about journal entries and reporting in **Rillet**, review these articles:

* [**Create a Journal Entry**](/EjmEP4KZ9BVp9j2ho4Mh/general-accounting/journal-entries/create-a-journal-entry.md)
* [**Upload Journal Entries**](/EjmEP4KZ9BVp9j2ho4Mh/general-accounting/journal-entries/upload-journal-entries.md)
* [**Introduction to Multi-Entity Consolidation**](/EjmEP4KZ9BVp9j2ho4Mh/multi-entity/consolidation/introduction-to-multi-entity-consolidation.md)


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