What type of special G/L should be recommended for information about customer postings not in the G/L?

The recommendation for using noted items as a type of special G/L for information about customer postings not in the general ledger is appropriate because noted items serve to track and manage internal transactions or accounting records that do not have a direct financial impact at the moment. They provide visibility into customer engagements or commitments without affecting the financial statements until the posting is converted into a regular general ledger entry.

Noted items are helpful for accounting practices that require keeping track of potential future obligations that have not yet been recognized in financial records. This functionality allows organizations to maintain a comprehensive oversight of customer transactions in a way that keeps the general ledger clean and focused on actual financial activity while still retaining necessary data for tracking and reporting.

In contrast, the other types of special G/L entries do not align with the objective of capturing customer postings that are not yet recorded in the G/L. Free offsetting entries are typically used for temporary accounts and do not relate specifically to customer postings in this context. Statistical postings are used for tracking purposes with no financial impact, but they don't provide the same level of detail regarding specific customer transactions. Bill of exchange entries are used for handling specific credit instruments and do not pertain to general customer postings outside of the G/L. Thus, noted items are the recommended