QuickBooks "adjusting entries" balance sheet accounts have registers (with the above exceptions.) Income and expense accounts do not. The Windows and Macintosh versions have the capability of making general journal entries, including those between income and expense reports But the client needs specific instructions to enter the transactions.
Accountants year-end entries may be made separately and merged with the main file, using the Accountants Review (TM), a feature added in 1997 with QuickBooks 5.0. Previous versions required manual entries.