Using Journal form to post multi line journals

The existing DEAR Journal form requires that each line on a Journal have both a Debit and Credit account specified. This is counter intuitive and non-GAAP compliant.  The majority of accounting journal entries consist of multiple rows of account and value "pairs" where when complete the SUM(DEBITS) = SUM(CREDITS). Often there are multiple accounts subject to either and only Debit OR Credit to complete the Journal, for example a Payroll posting which typically involves multiple payroll withholding (credit) accounts, multiple expense accounts (think payroll type such as direct, indirect, management, etc.) and payroll related employer paid tax accounts as well as the Cash or Bank account from which the payroll has been funded.

Using the current DEAR Journal form the only way that a multiple credit, multiple debit Journal can be entered is by defining an Account in the Chart of Accounts whose only use is as a "Journal Clearing" account. To use this account together with the existing DEAR Journal form, for each line of a multiple line Journal having a primary Debit OR Credit account and value, the missing (and not actually needed from an accounting perspective) Credit OR Debit account is specified using the "Journal Clearing" account. 

Upon posting, SUM(DEBITS) = SUM(CREDITS), AND the sum of values posted to the "Journal Clearing" account as the sum of all debits and credits to this account = 0.00

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