This journal appears to be reversing prepayments, not debiting to it. So its possible the accountant is adjusting for items that are no longer relevant, or that he feels don't have to be prepaid. Obviously, the best person to ask on this, is him/her. (when I use the term reversing, I just mean taking it out of prepayments and putting it into the PL)
To answer the question of "more than one way to post a journal" - Not all clients account for prepayments. They will post to the expense account during the year, and then, at the year end, the accountant goes through the profit and loss nominal ledger, and works out what needs to be prepaid. They post the prepayments into the accounts, by way of journal on their accounts production software, and then give the client year end journals to process into Sage, so that Sage matches their software trial balance.
Let's say your year end was 31.03.14. In doing the accounts, the accountant might find that prepayments need to be adjusted by a credit of £2744.25. He will then give you this journal, so that you can match sage to what went in his accounts.
It also might be that the accountant has not taken into account, that you are moving the £2744.25 into the profit and loss on a monthly basis in the current financial year. So he may be asking you to reverse prepayments, that you are already reversing on a monthly basis.
Again, best person to ask is the accountant, so that you can understand, specifically, why they have given this journal.
