Journal entries are complicated. There are so many details to cover and many mistakes to avoid. In such tasks, anything you can pre-define or semi-automate is very helpful. One example is the need to enter certain remark in the row of given account. For such case exactly, SAP Business One introduces the Remarks Template:
Here you can define one or more templates with remarks. The assigned template (in the image above “Utilities”) will be populated automatically in the Remarks Template column in the journal entry row for that account. If needed, you can choose a different template for the given journal entry.