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If you want to back order full quantity, then only u should put transaction quantity as 0.
But system will not allow it, you can goto tools menu and click on back order line.
If you want to back order partially (say 60 backorder and transact 40), then put the transaction quantity as 40 and
choose missing quantity action as backorder.
Check Pending Transactions and Material Transactions to check if the transaction has already taken place/is in queue to get processed.
If it is, you can't back order right now. (Try launching Inventory Transactions Interface to get the data processed.)
Also Check Quantity Delivered, Quantity Detailed and Quantity Requested on mtl_txn_request_lines (Move Order Lines)