Using QuickBooks Mac 2014 or later, you can import general journal entries.
This is useful if you work with an accountant who uses a non-Mac version of QuickBooks. Your accountant can make journal entries while you continue to work in your company file. When your accountant is done, he or she sends you a QBJ file which you use to import the general journal entries. (This is not the same as round-tripping.)
The entries appear in registers, reports, and in the General Journal window, just like they would if you had entered them manually.