entries made to unrelated, unusual, or seldom-used accounts ,
(b) entries made by individuals who typically do not make journal entries,
(c) entries recorded at the end of the period or as post-closing entries that have little or no explanation or description,
(d) entries made either before or during the preparation of the financial statements that do not have account numbers, and
(e) entries that contain round numbers or a consistent ending number. [adapted from G535.06]