/Joe

Generally speaking, you have to update the table gl_trans (possible with a leading prefix like 0_). But you have to ensure that the dates are inside the fiscal year, that the account exist in chart_master table, that you understand the journal type no's. Look in the database with a tool to see the types and finally you should download the modules Import Items and Import Customers to get an idea of how to write the module.
Or if this seems too difficult, you could try to get another person to write this. Use the specific forum for this.

Joe

When i try to entry journal sample data, i see some tables are update.  The updated tables is refs, sys_types, gl_trans and comments (possible with a leading prefix like 0_). am i right ? if my prediction is right, i will write some script to update that tables. and follow FA System.

Joe