A journal represents a change in the balances of a business's financial accounts. Many tasks or transactions throughout an enterprise will result in the creation of a journal. Some examples are creating a customer invoice, paying a vendor, transferring inventory, or paying employees. A journal consists of a header with general information, and two or more lines specifying what accounts will be affected. A journal typically includes balanced debit and credit lines. In the Header, DocumentReferences is the link that ties back to a sub ledger transaction entry ID. It is the identifier of an original transaction or document. For example, it could be the receipt or the summarized inventory activity. This is the element that refers to an audit record. Together with the Sender information, the DocumentReferences is part of the referencing system, which will enable drill back audit trail functionality. The amount on a transaction should recognize the setting of this flag. In other words, a depreciation account can be defined as having a default type of debit or credit. If it is a credit then the amount posted to it should be positive while it is a debit the amount should be negative. The ledger ID from the source system, Indicates that there is more than one AccountingDate at the line level The financial controller will do different validation depending on the value which comes in on the source system journal code. Example of a few are source ledger system, CDX, Journal Entry, Correction from MBL For future use, hard coded to "Actual" on all MBL and Financial Controller Journals. Used where source systems have unique sequential numbering per document type such as sales invoice or purchases.