Andrew: detailed notes, in my opinion, are better in a separate memo with all the cross-references required. At least this is how the accountants I work with appreciate the information as it draws attention as soon as they get the file and not just if they open the GL. I try to present a folder at the year-end with all the notes affecting the file. This would include entries and other items not in the books directly. I also include a printout of email exchanges with the accountant as an immediate refresher if I feel it necessary. 

In a Sage 50 general journal the notes have to be very cryptic as the space on the line Comments is not large.

Andrew: detailed notes, in my opinion, are better in a separate memo with all the cross-references required. At least this is how the accountants I work with appreciate the information as it draws attention as soon as they get the file and not just if they open the GL. I try to present a folder at the year-end with all the notes affecting the file. This would include entries and other items not in the books directly. I also include a printout of email exchanges with the accountant as an immediate refresher if I feel it necessary. 

In a Sage 50 general journal the notes have to be very cryptic as the space on the line Comments is not large.