accounts payable G/L is more than the subledger. The subledger is the correct amount.

Hi there, 

Thanks for reaching out to the Community. I'd be happy to share more info about journal entries in QBO. 

What you've described isn't possible yet in QBO and the reason is that, accounts payable and receivable need to be tied to customers/vendors. I think having the option to not enter the vendor name is a great idea. I encourage you to send this feedback over to our engineers by clicking the Help menu and looking for Send Feedback Online. We appreciate receiving valuable feedback from customers like you. 

In the meantime, check out this helpful article with more info on journal entries: Create a journal entry in QuickBooks Desktop. Feel free to ask other questions. I'm here to help.