THIS IS A TEST INSTANCE. ALL YOUR CHANGES WILL BE LOST!!!!
...
Initially, we will only use journals for error handling (to group together the failed GL transactions); see next paragraph for some additional details.
Tech details about how the GL accounting services will be called
...
However, in general, if the GL posting fails for some reason the triggering operation (finalizing an invoice or payment or whatever) would NOT roll back, instead the partial GL post would be places placed into an error journal (if that failed, then a general error resulting in rollback would be appropriate), if the error journal is defined in the accounting preferences of the organization.