Zero Adjustment Transaction

Has anyone used a Zero Adjustment Transaction (below) to correct a GL Error ?  Is it only to move money from one method of payment to another (ex: Cash to CC)?  Or can it be used to move money that was processed into an incorrect GL to the correct one? 

https://www.tessituranetwork.com/knowledgebase/Content/Finance_and_Batch_Administration/Moving_Money_From_One_GL_Account_to_Another_Using_a_Zero_Adjustment_Transaction.htm