Most systems are setup with subsidiary ledgers including but not limited to:

- AP has Vendors

- AR has Customers

- Payroll has Employees

Journal Entries are suggested as last choice to use for entries since they are generic and non-specific.

where AP and AR capture invoice numbers and invoice dates and details including tracking on Aging.

Many systems have a field on JE's called NAME that is used for Employees/Vendors/Customers so if

using generic JE's for entries, you might have to work around normal accounting system procedures.