Is it Ethical to Record the Transactions Directly into the General Ledger Accounts?

Imagine that you are an accounting clerk in a small business and you are always behind in posting to the general ledger at month end. A general ledger is necessary to keep accurate financial records. It might save time to skip recording transactions in the general journal and simply record them directly into the general ledger. However, this may result in certain ethical issues.
1. Identify some of the ethical issues involved in this scenario.
2. What are the implications of these issues?
3. What course of action would you suggest?