As previously said, journal entries, payments and receipts are tricky transaction types because they can be both sales and purchases.
For example, a payment can be a purchase but it can also be a refund (negative sale).
Currently, Manager naively considers credit amount to be a sale and debit amount to be a purchase for journal entries, receipts and payments. It could look at chart of accounts and decide based on whether account is categorized as expense or income but that wouldn’t be a complete solution.
Mostly because there are still accounts which can be both.
For example, recording receipt against fixed asset - Manager cannot tell whether fixed asset is being sold or whether it is being returned and refunded.
The only way to make it work 100% would be to introduce new option on journal entries, receipts & payments where you could indicate whether transaction is considered a sale or purchase for tax purposes. Perhaps the option would be visible only if select tax code on transaction.