It's amusing to hear that "Journal Entry are brute force accounting entries." As an accountant, journal entries are the heart of what I do once I have analyzed transactions to determine has happened, which accounts have been impacted by any given transaction. Through the magic of computers, registries are automatically generated from journal entries. Quickbooks shifts that paradigm amd makes the heart of double entry accounting - the journal entry - into "brute force" accounting. I personally believe that this shift is a disservice to its users in the name of convenience, because it keeps users from understanding what is truly happening from an accounting perspective.