Which type of entries typically require the involvement of an accountant user?

Adjusting journal entries typically require the involvement of an accountant user because they often involve complex accounting principles and adjustments that ensure the financial statements accurately reflect the organization's financial position. These entries are made at the end of an accounting period to account for accrued revenues, accrued expenses, depreciation, and other necessary adjustments that relate to the proper matching of income and expenses.

Since these entries can significantly affect the overall financial results and may have tax implications, it is essential that an accountant, who is familiar with the applicable accounting standards and regulations, handles them. This expertise helps ensure that the adjustments conform to generally accepted accounting principles (GAAP) or other relevant frameworks.

Standard sales entries, recurring transactions, and vendor bill entries are typically routine in nature and can usually be managed by users who are familiar with the organization's operational processes without requiring the specialized knowledge that an accountant possesses.