What is a Blind Entry?

A blind entry is a journal entry that does not include a description. It only contains the accounts to be charged and the debit and credit amounts. These entries typically result from a lack of procedures regarding how to construct a journal entry, as well as no approval process for journal entries before they are posted to the general ledger.

Problems with Blind Entries

Blind entries are to be discouraged, since they provide a reader with no information about the reason for a journal entry. They may be used to create fraudulent entries that alter an organization's financial statements.

Best Practices to Avoid Blind Entries

There are several ways to minimize or completely avoid the use of blind entries. Consider using the following best practices:

Require employee training. Provide the general ledger accountant with proper training in how a journal entry is to be constructed, and convey the employer’s expectations for how each entry is to be described, along with the use of supporting information.
Mandate journal entry approvals. Have a supervisor review all journal entries before they are posted, to ensure that a description is attached to each one.
Review closing documentation. Have a senior accountant review all journal entries as part of the closing process, to ensure that each entry made into the system has been properly described and justified.