In Sage Simply Accounting, general journal entries refer to those transactions that cannot be made elsewhere.
For example:
You can process transactions affecting all accounts except the linked Accounts Payable, Accounts Receivable, Payroll Advances, inventory asset accounts, and Current Earnings accounts. You cannot update these linked accounts directly. Their balances are changed only through the related transaction windows, or when the program automatically calculates the balance of the Current Earnings account.
You also use general journal entries at the end of a fiscal year to record adjustments for the old and new fiscal years.