Input of expenses at the GL account level. Includes line item detail, spreading, etc.
Without line item detail, an end user may have to keep detailed build-ups in spreadsheets. Alternatively, they may simply enter higher level figures with no bottom-up calculation behind their numbers. Both of these approaches may result in more inaccurate budgets, as well as delays in the budget process as budget approvers and reviewers often have to ask department heads and other end users to provide explanations and additional detail to back up their numbers.