Firstly, you have to find out what frame you are on, before you advance 100 frames, as you may not always start at frame 1 when you are breeding because of NPC movements etc.
Then, you need to have a target frame. (This is the frame you land on to get your desired IVs.) Ideally, you should have 1 odd target frame and 1 even target frame.
If your target frame is even and your starting frame is even, advance this number of journal flips: (target frame-starting frame) / 2. Same thing if both are odd.
If one is even and one is odd, you have to redo everything and save again until you get a starting frame that matches your target frame.
And yes, cowgirls advance the frame when they move. That's why you need to talk to the day care man as soon as you close your journal. It's also a good idea to save at a point of time where the cowgirls do not move for at least one second after you finish saving.
Lastly, talking to the day care man does not advance the frame.