Percentage of journal entries processed manually

This measure calculates the percentage of journal entries out of total annual number of journal entries processed manually. A journal entry is the record of an accounting transaction. An entry is first made in a journal and then posted to the general ledger. A journal entry includes date, accounts debited and credited, and a brief description of the underlying transaction. This Supplemental Information measure is intended to help companies evaluate additional variables related to the activity "Process journal entries".