Select File / Import / Batches / Detail only.

Click on the tab "Import Field Selection" and look at the Selected Fields list there: these are the columns you will need in the import file.

Record type - D
Entry Number - Sequential number starting at one
Fiscal Date - in the form 20090831
Fiscal Period - 1 though 12
Account Code - like 4567 (up to six characters, leading spaces may be needed)
Department Code - like 4567 (up to six characters, leading spaces may be needed)
Source Code - GLOB set this up in advance (Edit/Source Codes) Do not enter the comma
Reference - text
Transaction Date - in the form 20090831
Description 1 - text or blank
Amount - format 23456.89 leading minus sign for credits

Import only the accounts with non-zero balances.

Import Chart of Accounts first, then the batch. Omit all H, T and S accounts. (Add a column for I, B or R account types.)