Thank you for reaching out to the Community. I hope you're enjoying the day.
In QuickBooks Desktop, when you make a new account in the chart of accounts, you choose the account type (Asset, Liability, Income, Capitol "Equity," and Expense) and name it whatever you like. I recommend contacting your accountant to have them advise if the accounts were the same, or if they placed those accounts there with separate names for a reason.
In the meantime, here are the steps you can follow to create a journal entry:
Click the Company menu at the top.
Choose Make General Journal Entries.
Fill out the fields to create your journal entry, and when you're finished, select Save and Close.
Please let me know if you have further questions. I'll be here to help you every step of the way. Take care and have a good one!