7401a389_usting_Journal_Entries_command__Description
[Code] P [Type] Prior period [Description] 
These entries are used to post prior period entries in a monthly client file. Only the year-to-date and not the active period financial statement is affected. If the active period is changed at (a later date) in the Engagement Properties so that the new active period date now includes the prior period date, then these entries will change to a Normal type. Prior means prior period, not prior year.
Adjusting Journal Entries command
Description