I've worked in large (33,000 employees) to small (60 employees) entities. Rarely have I seen the need for journal entries to be approved by one person and posted by a separate one. Typically, the only segregation needed is that the creator of the JE does not approve/post. While a separate "approve" and "post" step might be necessary in purchase or sales or purchase type transactions. For example, a sales person enters an order, a manager approves it as a "real" order and not a ghost order to meet sales quotas, and perhaps someone in accounting posts it; or a purchase requisition is placed, the budget approver (department manager, etc.) approves it, and perhaps a third party (procurement or accounting or ?) posts it.However, it's rarely needed for strictly accounting functions on journal entries--accruals, reclasses, etc. Typically, a staff accountant will enter these, and an accounting manager will review and post. Thus, many systems I have used have the ability to "approve and post" simultaneously for journal entries. Going through these additional steps, particularly when other custom or forced options might prevent approving multiple lines in an entry, having to click through each set of lines for both approval and posting is really painful. We are configured where JE lines related to one of each of our 10 facilities must be approved individually (or the system is designed natively that way), even though the "more options" acts like one can "select more". We ARE able (upon recent discovery) to "post multiple entities", but it would be at least one step less to "approve and post", since going and finding the approved entries seems to be very painful. I could also see a desire to have this option available for sales and purchase txns previously mentioned for smaller organizations.