The main difference is when you are viewing the batch on the initial screen of Tool #61 Create/Post Journal Entries.  A batch label is simply a name that is given to the entire batch, and can be displayed on that screen in place of the description from the first debit/credit entry in the batch.  Batch labels are most commonly used when setting up a batch as a template that is copied over and over again for common JE batches.

A journal comment can contain notes and backup details about the batch. The same comment is attached to each individual debit and credit entry in that batch, and those entries will show as highlighted when using Tool #60 GL Journal History Inquiry.

To create a batch label:

1. Launch Tool #61 Create/Post Journal Entries
2. Select a batch and use Change (or create a new batch)
3. Click the Special button
4. Enter the label and use Enter to save

To add a comment to a batch:

1. Launch Tool #61 Create/Post Journal Entries
2. Select a batch and select the Add comments option
3. Enter the comment 
4. Use Save/Done