Why do CPAs love using journal entries to fix things like record revenue or bills, etc.?

I really want to understand what is the obsession with journal entries especially when we have modern cloud accounting systems?

Journal entries has its place. But when you are using systems like QBO and skip using the built-in sales and expense forms to capture the data so you can get meaningful reports, it becomes a major nightmare for the business owners to understand their numbers.

More context, I see many journal entries in the books of clients that have a CPA firm managing the day to day bookkeeping. Accounting needs to make sense for everyone involved especially the business owner that needs to understand the financial data to make strategic decisions.