Process journal entries

Trigger: A financial transaction occurs or an accounting period requires a manual or automated adjustment.

1. Receive transaction data or adjustment requests
2. Validate account codes and transaction amounts
3. Draft the journal entry with balanced debits and credits
4. Route the drafted entry for managerial approval
5. Post the approved journal entry to the general ledger
6. Update the trial balance

Outcome: The journal entries are validated, approved, and posted to the general ledger, updating the trial balance.