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Hello, yannxxnick.
I'm here to help you explain the difference between Regular Journal entry and Adjusting Journal entry in QuickBooks Accounting Desktop. The regular Journal entries let you add transactions you can't add in other programs or correct incorrect data in your accounting procedure, such as tax adjustments or depreciation expenses.
While an adjusting journal entry is a type of journal entry that adjusts an account's total balance, accountants usually adjust journal entries to fix minor errors or record uncategorized transactions.
Here are the articles that will explain more about Journal entries and Adjusting journal entries:
Let me know if you have other concerns. I'll be around to provide additional help and information. Take care always.