7401a389_usting_Journal_Entries_command__Description
[Code] U [Type] Unrecorded - factual [Description] 
Unrecorded proposed entries can represent factual misstatement entries that will not be recorded because of materiality or proposed entries that may be subsequently changed to a normal status. Unrecorded entries only appear on the Summary of Unadjusted Errors document.
Adjusting Journal Entries command
Description