New journal entries

How do I create new journal entries for new accounts that can be combined into one profit and loss statement.

Not sure where exactly you are stuck. If you need to create new accounts for Profit & Loss Statement, go to Settings tab, then Chart of accounts.

To debit/credit these accounts, go to Journal Entries tab and create new journal entry.

for instance lets say i have 2 branches of the same business and i am trying to combine the profit and loss of the 2 branches to form a general profit and loss statement, while still having the individual p&l statements of the separate branches.

See this guide: Guides | Manager

That will show you how to divide business by branches and then get separate or combined P&L.

Thanks alot