The Accounts Payable account was used as the Expense Account on the invoice.

1. Identify the month where AP and GL first go out of balance.
2. Use the AP Transaction List report.
3. Run the report and add the following conditions:
   • Accounting Date Greater than or equal to [first day of the month in question]
   • AND Accounting Date Less or equal to [last day of the month in question]
4. Preview the report.
5. Review the Expense Account column. Note any entries where it lists the payables account as the expense.
6. Determine if you can change the invoice, or delete and re-enter it using the correct expense account. See information about changing paid invoices.
7. If you can't correct the invoice in Accounts Payable, record a General Ledger journal entry from the incorrect account to the correct account.
    NOTE: If you don't correct the invoice in Accounts Payable and later change the invoice, the "change" entries still use the incorrect account. You'll have to record more journal entries to correct General Ledger.