Review journal entries
Part of the Controls add-on.
The Journal entry review page lists every manual journal entry posted in the dates you pick, riskiest first, with why each one is flagged. You look at the support for the flagged ones and mark them reviewed. Nothing in GP changes.
Pick the dates
- Open Controls in the menu and choose Journal entry review.
- Choose whether to pick entries by the date they were posted or the date they're dated (their transaction date), then the dates (last month to today to start with, a year at most), and choose Show. Most of the time they're close; when a company's entries carry a posting date far from their transaction date, a range by one can look empty by the other.
- Only flagged entries hides the ones that scored 0; Only ones not reviewed yet shows what's left to do.
Manual entries are the ones made in General Ledger transaction entry or clearing entry (GP's source documents GJ, CLJ and GLCLR), in the open year and in history. Entries posted by Payables, Receivables and the other modules aren't listed.
How entries are scored
Each thing below adds to an entry's score. The page lists them under How entries are scored, with the amounts it uses.
- Large: 25,000 or more in total debits (2 points). Unit (statistical) accounts are left out of the amount: their amounts are quantities, not money.
- Round amount: 1,000 or more in whole thousands (1).
- Posted late: more than 15 days after the fiscal period it's dated in ended (2).
- Weekend: posted on a Saturday or Sunday (2).
- Dated ahead: dated more than 15 days after it was posted (2).
- Out of hours: posted before 7:00 or after 19:00 (2). GP keeps the date an entry was posted but not the time, so Ledger Doctor uses the time GP's own row timestamp gives, in the server's time zone, and only when it falls on the posting date. An entry whose time isn't known isn't judged on it. The page says how many entries have a usable time, and says so plainly when none do (for example, when every row was rewritten at once by an upgrade or a restore).
- Same person: entered and posted by the same person, 10,000 or more (1).
- Unused account: an account with no entries of any kind in the year before your start date (2).
- Rare poster: posted by someone who posted fewer than 3 manual entries in the year before (1).
- Cash or control account: straight to a checkbook's cash account or a receivables or payables control account (2), where entries normally come from the subledger.
A high score isn't a finding: it's where to look first. Many entries will have a good reason, like a month-end accrual entered and posted by a one-person team.
Mark entries reviewed
An approver types a note (optional) and chooses Mark reviewed. The page keeps who reviewed it, when, and the note; Remove review takes it back. Download Excel gives every entry in the dates with its score, reasons and review, for your auditor.