At the end of the financial year, the accountant asked for journals to be passed to show accruals at the year end. The journals were reversed at the beginning of the new year. However, the figures used originally were just an estimate and now the real purchase invoices have been received. My question is this - because the nominal codes started out with a credit balance, and the new invoices have been debited to the nominal codes, the balance on the nominal account is not correct due to the difference in the actual invoice and the original estimate. If anyone is still following this (!) how do I correct this difference?