As per my understanding (may be I am wrong), manual entries are which posted not in-line with earlier document in process (without any linking document). For example, KZ (payment document) may be a manual entry but it is posted against the RE document, hence, KZ entry does not have risk similar to pure manual JV. In another example, KR (Non PO/ FI purchase invoice booking) document type which is posted without linking to any RE/ PO number and that is manual entry and have MORE RISK than the entry posted using a custom tool or interface (means semi manual).
So, my question is "How can we identify those manual entries which are not posted against the earlier document in process.
My current understanding is when the transaction is showing BKPF in reference procedure column, this mean it is a manual transaction posted and If BKPFF then manual transaction but entry posted using a custom tool or interface (means semi manual), please correct me if i am wrong. Because from data which I have the same understanding is not correct. I can see manual entries with BKPFF reference procedure as well.