The figures will not balance because one or both of the following has occured:

• Someone has posted directly to the AR/AP control accounts in Ledger. You can find the transactions posted directly in Ledger by creating a source journal to list the transactions in the control account that did not come from either AR or AP.
• Someone edited the fiscal period or other information in Ledger of a transaction retrieved from the subledger. You can prevent people from making any changes to the retrieved transactions by a setting in the Ledger company profile.