Auto Posting vs Manual Posting GL Accounts

[Former Member]

Hi

As a background I am busy setting up a Chart of Accounts. As part of this process I would like to separate Auto posting and Manual posting accounts for revenue and cost of sales. The reason for this is that major manual adjustments will be easily visible in the Trial Balance, and hence no drill down into GL account (or generation of a separate report) is required in order to have visibility of these adjustments. I am looking at this setup from an Accountant's point of view.

I'm not sure if what I am doing is what is best practice, or if other companies also follow this principle, so I am looking for a best practice guide in setting up separate auto posting and manual posting GL accounts, or input from people who have followed this route, so that I may justify (or change) my point of view.

Thanks