I have a client that has used seperate computer work stations for posting sales (sales journal) and purchases (purchase journal). A new account (journal ) is created for each batch of postings. About once a week the account is blockexported to a disk and block imported to the master set of books. It is important to be sure to add any new customer or vendor accounts to the master set of books before importing the weekly journals into the master set of books. This works quite well but you must be careful to not confuse which set of books is the master set of books. Periodically, I have them refresh the input set of books with a copy of the master set of books.
(way out in Los Angeles).