QB Issue Resolution:
Yes you enter back dated transactions
There is no info only type of transaction, so any transaction may affect the balance sheet accounts too, banking, liability, assets etc
Resolution for Issue 'Can I keyed in backdated account details' available: Yes (Solved).
Source: Intuit Community forum.
Can I keyed in backdated account details: this issue or error code is a known issue in Quickbooks Online (QBO) and/or Quickbooks. Support for this issue is available either by self-service or paid support options. Experts are available to resolve your Quickbooks issue to ensure minimal downtime and continue running your business. First try to resolve the issue yourself by looking for a resolution described below. If it is a complex issue or you are unable to solve the issue, you may contact us by clicking here or by using other support options.Support for accounts too
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Error Recovery for accounts too [Canada]
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