I don't recommend this method be used, except by Accountants, who will know what they're doing regarding journal entries - I will be seeing up a contra expense account to record reimbursement of expenses incurred while an organization was acting as an agent for another organization. The contra account will be a sub account of the expense account, and I will be manually entering the correcting journal entries. I'll have to do it this way because the reimbursements were originally mis-catagorized as income, which violates GAAP. QB itself isn't set up to handle something like this on its own, so manual entries is the only way I know of to take care of it. I strongly suggest having a trained Accountant do this (or something in a similar vein) if you need it done for your business.