Internal Journal is a journal to capture all updates where the postings were from an internal accounting event where the Event Type chosen updates the Internal Fund, Sub Fund, and Department fields of each internal party with details about the other internal party. That does not mean every internal accounting event is written to this journal, but only those using clearing accounts. If such a streamlined journal is not needed for reporting or use by the Clearing Account Maintenance process, then this journal is deactivated on the Journal Ledger Control (JLCTL) page.
Please note that the General section of System Options contains the Always Populate Internal COA option that expands what is written to this journal from just the instances of due to and due from accounts so that all internal accounting activity is recorded in the journal.