Which type of journals cannot be restored once deleted in Xero?

The assertion that deleted draft journals cannot be restored in Xero is accurate. When a draft journal is deleted, it is permanently removed from the system, and there is no functionality within Xero that allows users to recover such journals. Draft journals are intended for transactions that are not finalized and thus carry a different level of importance than posted journals.

Understanding the context of other types of journals can help clarify this. Voided journals are not permanently deleted; they exist in the system with a status change and can be referenced in the audit trail. Archived journals are also retained in the system but simply hidden from daily views, allowing for later access. Posted journals remain in the system as part of the financial records and can be viewed or reported on.

Therefore, among the various journal types in Xero, only deleted draft journals are truly irretrievable, emphasizing the need for careful handling of draft transactions prior to confirming their final status.