Top-sided journal entries are nonroutine entries entered manually in bookkeeping journals. Companies enter financial transactions in journals to maintain a financial record of the company's day-to-day ...

A topside journal entry is an adjustment made by a parent company on the accounting sheets of its subsidiaries during the preparation of the consolidated financial statements. They are necessary for ...

The top-side journal entry is most susceptible to fraud by management override. It’s possible to make adjustments in subledgers, but this requires collusion with other organizational departments, ...