In the AR Aged Trial Balance are you using Aged as of or Calculated as of? Ages as of has no cut off. Calculated as of could have an issue when a future dated invoice is paid by a more recent cash receipt.

The list of possible problems is very long as anything and everything an end user could do wrong would have to be considered.
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Douglas Dickie
AccSys Solutions Inc
Phone: 1.888.534.4344
ddickie@accsyssolutions.com