User journals extend the capabilities of the budget if or when required.

Visual Cash Focus generates journals from the data you supply for the Sales budget, Expense budget etc.

In addition the user can add additional journals for any account. These journals will be brought in at the appropriate period. So if you add a journal affecting the account BANK then all consequences affecting BANK will be included when appropriate like for example interest charged

This ability to add user journals provides ultimate flexibility because almost any accounting transaction can be duplicated by this means.