Each time you post batches, Accounts Receivable creates a journal of the entries from the batches you posted together. These posting journals are an essential part of your audit trail, because they provide a record of all posted details and of the related general ledger distributions. For more information, see Journal Entries Generated by Accounts Receivable.
You should also print the G/L Transactions report as part of your period-end procedures. You are required to print these reports only once, before you close the year. You cannot use the A/R Year End screen until you have printed all outstanding posting journals to a printer or a file and created the general ledger transaction batch.
If you carefully maintain and identify source documents, and print and file all batch listings, posting journals, and other audit trail reports, you will be able to trace any transaction from source to general ledger entry.