Final answer:
The option that is NOT a fraud symptom related to journal entries is 'journal entries made near the beginning of accounting periods'. Other options listed, such as unexplained adjustments, entries that don't balance, and those without support, are potential indicators of fraud.
Step-by-step explanation:
The question is related to recognizing potential fraud symptoms in journal entries, which is an aspect of financial auditing and accounting. The item that is NOT a fraud symptom related to journal entries among the options given is 'journal entries made near the beginning of accounting periods'. It is normal for journal entries to be made at any time during an accounting period, including the beginning. However, the other options, such as unexplained adjustments to receivables, payables, revenues, or expenses; journal entries that do not balance; and journal entries without documentary support are red flags that could indicate fraudulent activity. These could suggest that someone is trying to manipulate the company's financial statements.