FAQ #: 49
What happens to journal entries made to "invalid" general ledger accounts?

Normally, if a general ledger account is needed and no general ledger number is defined, the system will post the journal entries to the "error" account (normally 99999 or 00-99999-000). However, sometimes an account is defined, but the account is not actually on file. This can happen if the account number is typed in incorrectly.

Suprisingly enough, the system will make journal entries to invalid account numbers. The journal entries are placed into the activity file. You will typically see a message of "Invalid Account" or "Account Not On File" for these entries on the journal or register. These entries cannot be viewed in Account Inquiry, unless you set up the invalid general ledger number. In the even that you have an entry made to an account number of all zeroes, the system will not allow you to set up a G/L account of all zeroes or spaces.

When the G/L Trial Balance is run, the system will see the journal entry and find that the account is not set up. The entry will then be "transferred" to the standard error account (normally 99999 or 00-99999-000). From there you can make a journal entry to correct the amount and move it into the appropriate account.