the title says desktop, the thread is labeled as QBO, which are you asking about?
in desktop if you have class enabled in preferences, then class is available on the journal entry screen
Journal entries should be the exception when using QB, they often do not work as you think they should, and when you use inventory type items they never work for inventory. It is much better to use the forms on the home page the way QB is designed to be used. Journal entries also bypass accrual/cash reporting, and will not show on many reports.