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Because they are the one place a number moves without a document behind it. A journal with no narrative and no approver is exactly what an auditor pulls first.
A journal entry is a manual double-entry posting: balanced debits and credits, dated, coded to accounts and dimensions, with a stated reason.
Every journal carries a reason and a reference, balances before it posts, and follows the approval rule for its value. Once posted it is reversed rather than edited.
Work is delivered in March and invoiced in April. An accrual recognises the revenue in March and reverses on the first of April, so neither month is misstated.
They should not paper over a broken process. If the same journal corrects the same thing every month, the posting that produced it is what needs fixing.
It posts to the general ledger, moves the trial balance, and reaches the P&L and balance sheet in the period it is dated.
No. Reverse it, and both entries stay visible.
Yes, and above your threshold the supporting document is required.
Only if the period is reopened, which is recorded with a reason.
Fourteen days, every module, no card. Or half an hour with someone who will run it on your own records and tell you where it does not help.