# Step 1: Customize Journal Entries
Customizing your journal entries is done in the [Accounting Policies](https://app.integraltreasury.xyz/policy-center/accounting-policies) page. You can [customize roll-up methods](#step-1-configure-your-journal-entry-bundling-options), and whether you want Integral to automatically post journal entries.
### Configure your Journal Entry Bundling Options
Depending on the quantity of transactions, you may opt for different bundling methods: individual journal entries (default), bundled journal entries, or summed journal entries.
### **What’s the difference between each journal entry bundling option?**
In Integral, there are 3 different Journal Entry options:
1. Individual Journal Entries (default)
2. Bundled Journal Entries
3. Summed up Journal Entries
Let’s assume you sync 3 deposits and 1 withdrawal that occurred on the same day to your ERP:
| Date | Type | From | To | Token Amount | USD Amount | Category |
| ------------ | ---------- | ---------- | -------------- | ------------ | ---------- | -------- |
| Jan. 1, 2023 | Deposit | Seaport | Royalty Wallet | 1 ETH | $1,500 | Income |
| Jan. 1, 2023 | Deposit | Seaport | Royalty Wallet | 0.5 ETH | $750 | Income |
| Jan. 1, 2023 | Deposit | Seaport | Royalty Wallet | 2 ETH | $3,000 | Income |
| Jan. 1, 2023 | Withdrawal | Ops Wallet | 0x… | 0.5 ETH | $750 | Payroll |
### **Individual Journal Entries**
Four separate journal entries will be posted, one for each transaction.
| Journal Entry ID | Date | Account | Debit | Credit | Description |
| ---------------- | ------------ | -------------- | ------ | ------ | ----------- |
| INT-001-010123 | Jan. 1, 2023 | Royalty Wallet | $1,500 | | Deposit |
| | | Income | | $1,500 | Deposit |
| Journal Entry ID | Date | Account | Debit | Credit | Description |
| ---------------- | ------------ | -------------- | ----- | ------ | ----------- |
| INT-002-010123 | Jan. 1, 2023 | Royalty Wallet | $750 | | Deposit |
| | | Income | | $750 | Deposit |
| Journal Entry ID | Date | Account | Debit | Credit | Description |
| ---------------- | ------------ | -------------- | ------ | ------ | ----------- |
| INT-003-010123 | Jan. 1, 2023 | Royalty Wallet | $3,000 | | Deposit |
| | | Income | | $3,000 | Deposit |
| Journal Entry ID | Date | Account | Debit | Credit | Description |
| ---------------- | ------------ | ---------- | ----- | ------ | ----------- |
| INT-004-010123 | Jan. 1, 2023 | Ops Wallet | | $750 | Withdrawal |
| | | Payroll | $750 | | Withdrawal |
### **Bundled Journal Entries**
*Transaction volume is between 500-1k transactions/month. The advantage of using this method is you get a complete audit trail directly in your ERP for each transaction with fewer journal entries.*
You will see **2** journal entries, one for each Debit <> Credit pair, with journal lines for each transaction in each.
| Journal Entry ID | Date | Account | Debit | Credit | Description |
| ---------------- | ------------ | -------------- | ------ | ------ | ----------- |
| INT-001-010123 | Jan. 1, 2023 | Royalty Wallet | $1,500 | | Deposit |
| | | Income | | $1,500 | Deposit |
| | | Royalty Wallet | $750 | | Deposit |
| | | Income | | $750 | Deposit |
| | | Royalty Wallet | $3,000 | | Deposit |
| | | Income | | $3,000 | Deposit |
| Journal Entry ID | Date | Account | Debit | Credit | Description |
| ---------------- | ------------ | ---------- | ----- | ------ | ----------- |
| INT-002-010123 | Jan. 1, 2023 | Ops Wallet | | $750 | Withdrawal |
| | | Payroll | $750 | | Withdrawal |
### **Summed Journal Entries**
*Used when: Transaction volume is larger than 20k transactions / month.*
You will see **1** journal entry, with all Debit <> Credit pairs as individual lines.
| Journal Entry ID | Date | Account | Debit | Credit | Description |
| ---------------- | ------------ | -------------- | ------ | ------ | ------------------------ |
| INT-001-010123 | Jan. 1, 2023 | Royalty Wallet | $5,250 | | Quantity of transactions |
| | | Income | | $5,250 | Quantity of transactions |
| | | Ops Wallet | | $750 | Quantity of transactions |
| | | Payroll | $750 | | Quantity of transactions |
### What Cost Basis Method should I select?
Each business has a different cost basis method they use for their accounting policies, based on their revenue model or jurisdiction. While Integral cannot advise our customers on which one is best, we offer 4 different options for you to choose:
1. **ACB:** Adjusted Cost Base. This method calculates the cost of an investment by adjusting its original value for various factors.
2. **HIFO:** Highest In, First Out. This method assumes the highest cost items are sold first.
3. **LIFO:** Last In, First Out. This method assumes the newest inventory items are sold first.
4. **FIFO:** First In, First Out. This method assumes the oldest inventory items are sold first.
To select the Cost Basis Method best suited for your organization, head to **Policies -> Accounting:**
### How do I specify the bundling option I want?
In [Accounting Policies](https://app.integraltreasury.xyz/policy-center/accounting-policies)**,** enable Journal Entry bundling to roll up your journal entries. Simply check the boxes for which transaction types you would like to bundle, and over what timeframes:
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