Deferred Entries - Cash Book Closed
eg the Cash Book is closed for September but the Nominal Ledger is still open September, you post a Cash Book Nominal Payment dated 18/09/16. The posting will appear in September's nominal ledger, users would like these postings deferred in the Nominal as the Cash Book is closed for September and the postings will affect the Management Accounts which are not expected and change the figures being finalised. You could argue that these postings should appear in September to reconcile the cash book but if they are late they should be deferred until October.
Source
Currently the source of these entries is Nominal but should they perhaps be Cash Book, as currently they are classed as Nominal Transactions