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extra account show in g/l entry as opening balance when i reverse wrong item in item journal

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Hi guys i have one problem when i make reverse to finish production order but this production order finished and has wrong input quantity so that i make negative adjustment to output and positive adjustment to consumption with same quantity and cost. after this i see it i see reverse is OK in item ledger entry but in g/l entry i found all reverse to what i made but i see extra account when i open it i found as opening balance why this account extra come and are this will affect in calculation of all accounts i see all accounts debit in raw material account and credit in inventory adjustment and one extra account but why this extra account come. this extra account represent opening balance as credit so that i ask why this come. please help me. thanks

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