I recently identified an issue with how our Accounts team have been using ERPNext. When entering debit/credit notes they have been filling in the party for both the debit and credit side of the journal, which causes both to go onto the ledger for that supplier/customer. This in turn distorts the balance as it appears the document nets off to zero which is not correct.
I can’t think of any reason why you would want to put something onto a ledger that didn’t go through payables or receivables accounts. Therefore, I would like to be able to lock down the system so that it isn’t possible to post a journal with an account entry assigned to a party if the account is not a payables or receivables account.