Appreciate the complete details about your concern, @tkelly_uk.

Let me share some information on how the journal entry affect your Unbilled Costs by Job report.

First, the Unbilled Costs by Job Report provides an instant feedback to you concerning expenses your business has incurred that have not yet been billed back to your customers.

Many QuickBooks forms have a billable column available for you to work with – checks, enter bills, time sheets, enter credit card charges, etc.  The purpose of the billable column is to allow you to choose which expenses and/or time entries that you will be passing through to customers when you create an Invoice based on Time & Costs.

Also, every time you entered a specific transaction in QuickBooks Desktop, the system automatically creates a transaction journal for it. Thus, the reason why instead of recording a journal entry, we always advice you to to record the exact transaction instead.

Feel free to reach out to us here in the Community if you have other questions about  entering journal entry in QuickBooks Desktop. I'm here to help.