I’m the Controller for a small nonprofit. I’ve been there just under a year but have held similar positions for the past 5 years & lower level accounting positions for many years before that. I have found that every organization has its preferred ways of accounting so I’m always learning & adapting when I start a new position! JE’s are how I do some of our accruals like EOM payroll. The reason I don’t do that for monthly reoccurring bills is that we make sure we have a 12 month count of bills in each account at the end of the year so that the books are right at EOY closing. Our Board Treasurer, who is a CPA, suggested I keep doing it that way because it’s easier than doing JE’s for every bill. For one off billings like our insurance billed in Jan. it makes more sense to do a JE or 2 bills like you suggested. I appreciate your insight!