This is referring to the timing difference between the transaction date and journal entry recording date in reporting the proper sales and expenses. Right now, we only have one date, that is the transaction date, on the automatic or manual journal entry system. We will add another date of choice, namely, Recording Date, in the system. Normally, the two dates are the same. By adding an extra date, user can have a choice to change the recording date at will to reflect the true nature of the journal entry transaction.