Final answer:
The primary disadvantage of using a journal entry to record a sale is the increased risk of human error, which can lead to inaccuracies in financial reporting.
Step-by-step explanation:
The major disadvantage of using a journal entry to record a sale is the potential for human error. Unlike automated systems, journal entries require manual input, which increases the risk of mistakes such as incorrect amounts, wrong dates, or misclassifications.
Inaccuracies in journal entries can lead to financial discrepancies that affect the accuracy of a company's financial statements and can be misleading for stakeholders.