When would i use Add a Manual Journal Entry?

Hi Fiona, 

Manual Journal Entries are what are used to build your accounts. We’ve built a big layer of software on top of them so you never have to use them. 
But, sometimes accountants or bookkeepers will need to bypass our workflows, so we allow people to access them. 
It’s best not to use them unless you understand double entry accounts 🙂
Cheers
Pete