Blind Entry

What Is a Blind Entry?

A blind entry in accounting refers to a journal entry made without supporting documentation or direct verification. It is typically used when the details of a transaction are not immediately available.

Key Takeaways

  • Definition: A journal entry made without supporting documents. 
  • Purpose: To record transactions when details are not fully available. 
  • Risk: Increases the potential for errors and fraud. 

Procedure for Blind Entry

  1. Estimate Transaction: Make an estimated entry based on available information. 
  2. Adjust Later: Once the actual details are available, adjust the entry to reflect the accurate information. 
  3. Documentation: Ensure proper documentation is obtained and filed once the details are known. 

Importance of Blind Entry

While blind entries can be useful for timely recording of transactions, they should be used cautiously and verified as soon as possible to maintain accuracy and integrity in financial records.


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