Thank you for the help. 

When I tried to post CEBA loan from government of Canada, I could not find where to do it. In the end, I did a general journal entry, Dr: Bank $60,000.00 Cr. CEBA Loan $60,000.00.

Why not create a Misc Receipts below Accounts Receivables so it becomes easy to post abnormal or unusual or irregular receipts? If bookkeeper does not know what the receipt is for, then he or she can post the credit to "Ask my accountant" and email the list to the accountant for guidance.

Similarly, do the same for Cash disbursement as not all payments are for creditors. Set up a Misc. Payments and make it easy for layman to understand he or she cannot find it in Accounts Payable and he or she can post to "Ask my accountant" if he or she does not know which asset or expense account to post to.

Addition of these two set ups will ease misunderstanding by accountants too. Too simplistic in current layout or design is not the best means to communicate with users.