Define recurring journal formulas for transactions that you repeat every accounting period, such as accruals, depreciation charges, and allocations. 

You can use recurring journals to create three types of journal entries:

Skeleton Journal Entries
Skeleton journals have varying amounts in each period. You define a recurring journal entry with out amounts, and then enter the appropriate amounts each accounting period.  There are no formulas to enter, only account combinations. 

For example, you can record temporary labor expenses in the same account combination every month with varying amount due to fluctuations in hours..

Standard Recurring Journal Entries 
Standard recurring journal entries use the same accounts and amounts each period.

For example, Record monthly lease expenses with constant amounts charged to the same account.

Recurring Journal Formula Entries 
Formula entries use formulas to calculate journal amounts that vary from period to period. 

For example, calculate commotion to sales representative based on the sales of the month.