In MYOB Accounting Plus, Nominal Journal entries are transactions you can use to track business activity that you wouldn't want to track with other kinds of transactions, such as sales or purchases. Usually, Nominal Journal entries are used for special situations only, such as when you need to record depreciation of your company's assets, or when you need to enter year-end adjustments to your financial records.
Transaction information from Nominal Journal entries are stored in the Nominal Journal, so your other business records, such as your sales figures, aren't directly affected by these transactions.