This error occurs when the range supplied to the items or prevItems parameter does not reference exactly two columns. Both functions require a strict two‑column structure:

• Left column: GIFI codes
• Right column: Account numbers

The error is triggered when the provided range:

• contains fewer than two columns,
• contains more than two columns,
• is misaligned (e.g., GIFI codes not in the left column), or
• references an empty or invalid range.

For GIFI_21_BALANCE(), this validation applies to the first argument (items). For GIFI_BALANCE_CARRYFORWARD(), it applies to both the first argument (items) and the second argument (prevItems).

This error occurs when the range provided to the journal parameter does not contain the expected number of columns.

The required journal layout depends on:

• The active sales tax model (Canadian or International).
• Whether an exchange rate column is enabled via the bitmask flag (0x100).

Different combinations of these settings require specific column structures. This error is raised whenever the supplied journal range does not match the layout required by the current tax and exchange rate setup.

For details on supported journal column layouts, refer to:

• Sales Tax Configuration
• GIFI_21_BALANCE Flags System (Bitmasks)

This error occurs when the range provided to the prevBalance parameter does not contain the same number of rows as the corresponding items range.

In GIFI_21_BALANCE(), prevBalance must contain the same number of rows as items. In GIFI_BALANCE_CARRYFORWARD(), prevBalance must contain the same number of rows as prevItems.

Each balance is matched to an item based on its row position. If the ranges contain a different number of rows, it is not possible to determine which balance corresponds to which item.

This error occurs when the value provided to the flags parameter is not valid.

The flags argument must be a numeric value corresponding to a combination of supported bitflags. The error is returned if the argument contains a non-numeric value or if the numeric value is not recognized.

Review the GIFI_21_BALANCE Flags System (Bitmasks) documentation for a list of supported flags bitmasks and ensure that the argument contains a valid numeric value.

This error occurs when one or more values in the items range are invalid.

GIFI codes and account numbers must be valid positive integers and must correspond to supported values. The error is returned when an item contains an invalid GIFI code, an invalid account number, or a value that does not comply with the GIFI V21 specification.

This error occurs when one or more foreign sales tax properties are invalid.

Foreign sales tax definitions must use the required format and reference valid jurisdictions, account numbers, and sales tax settings. This error is returned when a sales tax definition contains invalid values, references accounts outside the permitted range, reuses an account already assigned to another jurisdiction, or depends on required sales tax tracking accounts that are missing from the chart of accounts.

Review the foreign sales tax configuration string documentation to ensure that all sales tax definitions comply with the documented specifications.

This error occurs when the sales tax attributes associated with the same tax jurisdiction are not consistent across transactions.

When a tax jurisdiction is referenced more than once, the sales tax definition must be identical in every occurrence. This includes the jurisdiction identifier, account number, VAT setting, and tax rate.

Review all occurrences of the affected tax jurisdiction and ensure that the same sales tax configuration is used consistently throughout the transactions range.

This error occurs when a predefined GIFI code and account number pair is invalid.

Certain GIFI codes must be paired with specific account numbers. The error is returned when a predefined GIFI code is associated with an account number other than the one required by the chart of accounts.

Review the Predefined Items documentation to verify that each predefined GIFI code is paired with its required account number.

This error occurs when a transaction references an account number that was not found in the chart of accounts.

Every account number specified in the journal range must correspond to an item defined in the chart of accounts. The error is returned when a referenced account number does not exist or cannot be matched to an account.

Review the account numbers used in the journal range and ensure that each one exists in the chart of accounts.

This error occurs when an account number falls outside the range assigned to its category.

Each chart of accounts category is assigned a specific account number range. The error is returned when an item is assigned an account number that does not belong to the range associated with its category.

Review the Account Range & GIFI Mapping documentation to verify that each account number falls within the range assigned to its category.

This error occurs when account numbers are not unique or are not listed in ascending order.

The chart of accounts requires account numbers to be unique and sequentially ordered. The error is returned when two items share the same account number or when an account number appears before a lower account number.

Review the chart of accounts and ensure that all account numbers are unique and sorted in ascending order.

This error occurs when a required category or structural item is missing from the chart of accounts.

The chart of accounts must contain all required categories and subcategories in the correct order. The error is returned when a required category is missing entirely or when an account range begins before the required category structure has been established.

This error can also occur when a category begins with an invalid item type, such as a Summary Account (subtotal or total) or an accumulated amortization account, rather than a standard entry account.

Review the chart of accounts structure and ensure that all required categories, subcategories, and account ranges are present and properly ordered.

This error occurs when a capital asset item associated with an accumulated amortization account is invalid.

Each accumulated amortization account must be preceded by the corresponding capital asset account and paired with the required GIFI code. The error is returned when the preceding capital asset item does not use the expected GIFI code.

Review the capital asset item associated with the accumulated amortization account and ensure that it is assigned the required GIFI code.

This error occurs when two capital asset items are assigned account numbers that are too close together.

A difference of at least two (2) must exist between the account numbers of consecutive capital asset items. This ensures that account numbers remain available for the accumulated amortization accounts associated with those assets.

Review the account numbers assigned to capital asset items and ensure that at least one account number separates consecutive capital asset accounts.

This error occurs when an accumulated amortization account is not assigned the expected account number.

The account number of an accumulated amortization account must be exactly one (1) greater than the account number of its related capital asset account. The error is returned when the difference between the two account numbers is not equal to one.

Review the account numbers assigned to the capital asset and accumulated amortization accounts and ensure that the accumulated amortization account immediately follows its related capital asset account.

This error occurs when predefined capital account items are not arranged in the required sequence.

Certain capital account items must appear in a specific order within the chart of accounts. Depending on the business structure, items such as Beginning Balance, Net Income/Loss, Drawings, Contributions, and Ending Balance must be preceded or followed by specific related items.

The error is returned when one of these items is found without the required preceding or following item, or when the predefined sequence is broken.

Review the capital account section of the chart of accounts and ensure that all predefined capital items appear in the required order.

This error occurs when the business structure cannot be determined from the equity items defined in the chart of accounts.

The chart of accounts must contain a valid set of equity items that uniquely identifies the business structure. The error is returned when the equity section does not contain the required combination of items or when the available items correspond to more than one possible business structure.

Review the equity section of the chart of accounts and ensure that the required items for the intended business structure are present and properly configured.

This error occurs when the chart of accounts contains items associated with more than one business structure.

Certain GIFI codes and reserved account numbers are specific to a particular business structure, such as a sole proprietorship, general partnership, or limited partnership. The error is returned when items reserved for different business structures are used together in the same chart of accounts.

Review the equity section of the chart of accounts and ensure that all reserved GIFI codes and account numbers correspond to a single business structure.

This error occurs when a required predefined item is missing from the chart of accounts.

Depending on the business structure, certain predefined items must be present in the chart of accounts and assigned their required GIFI codes and account numbers. The error is returned when one of these mandatory items cannot be found.

Review the chart of accounts and ensure that all required predefined items for the selected business structure are present and properly configured.

This error occurs when a limited partnership capital item is defined before any General Partner’s Capital items.

In a limited partnership, at least one set of General Partner’s Capital items must be present before any Limited Partner’s Capital items can be defined. The error is returned when a Limited Partner’s Capital item is encountered without a preceding General Partner’s Capital section.

Review the equity section of the chart of accounts and ensure that the General Partner’ Capital items are defined before any Limited Partner’s Capital items.

This error occurs when a transaction does not specify both debited and credited accounts.

Every transaction must contain at least one debited account and one credited account. The error is returned when either the debit side or the credit side of a transaction is missing.

Review the affected transaction and ensure that both debited and credited accounts are specified.

This error occurs when one or more required Canadian sales tax items are missing from the chart of accounts.

When the journal range includes GST, HST, or provincial sales tax columns, additional items are required for sales tax tracking. The error is returned when one or more of these required items cannot be found in the chart of accounts.

The required items depend on the sales tax model used by the journal range. Different combinations of GST, HST, and provincial sales taxes may require different sales tax accounts.

Review the Canadian Tax Model documentation and ensure that all required sales tax items are present in the chart of accounts.

This error occurs when one or more provincial sales tax tracking items are missing from the chart of accounts.

When transactions include provincial sales tax, additional items are required for sales tax tracking. The error is returned when one or more of the required provincial sales tax accounts cannot be found in the chart of accounts.

The required items depend on the province and the applicable sales tax model. Different provinces require different sales tax tracking accounts.

Review the Canadian Tax Model documentation and ensure that all required provincial sales tax items are present in the chart of accounts.

This error occurs when an account used in a transaction involving sales tax is not compatible with sales tax processing.

Certain account types, as determined by their assigned GIFI code, cannot participate in transactions involving sales tax. The error is returned when a debited or credited account is associated with a GIFI code whose accounting purpose is incompatible with sales tax calculations or tracking.

Review the accounts used in the transaction and ensure that their assigned GIFI codes permit participation in transactions involving sales tax.

Review the Sales Tax Logic documentation for additional information regarding sales tax processing requirements.

This error occurs when a transaction involving sales tax does not contain an account that can record sales tax information for the current period.

When sales tax is specified in a transaction, at least one of the accounts involved must be eligible to track the associated sales tax amount. The error is returned when none of the debited or credited accounts can be used for that purpose.

This situation typically occurs when all accounts involved in the transaction belong to income statement categories, such as revenue or expense accounts, which cannot be used to record sales tax information for the current period.

Review the accounts used in the transaction and ensure that at least one account is compatible with the sales tax attributes specified for the transaction.

Review the Sales Tax Logic documentation for additional information regarding sales tax processing requirements.

This error occurs when a sales tax amount is specified for a tax jurisdiction that is not eligible for input tax credits.

Some sales tax systems do not allow taxes paid on purchases to be recovered through input tax credits. The error is returned when a recoverable sales tax amount is specified for a jurisdiction that does not support this mechanism.

Review the sales tax configuration associated with the transaction and ensure that input tax credits are only specified for eligible tax jurisdictions.

Review the Sales Tax Logic documentation for additional information regarding supported sales tax models and input tax credit eligibility.

This error occurs when a sales tax amount is provided but no corresponding sales tax jurisdiction can be determined.

Sales tax amounts must be associated with a tax jurisdiction. The error is returned when a transaction specifies a sales tax amount but does not provide, either directly or indirectly, the jurisdiction required to identify the applicable sales tax rules.

Review the transaction and ensure that a valid sales tax jurisdiction is supplied whenever required by the selected sales tax model.

Review the Sales Tax Logic documentation for additional information regarding sales tax jurisdiction requirements.

This error occurs when an invalid provincial sales tax abbreviation is specified for a transaction.

When provincial sales tax is reported, the province abbreviation must correspond to a supported provincial sales tax jurisdiction. The error is returned when the abbreviation is not recognized.

Review the province abbreviation specified for the transaction and ensure that it corresponds to a supported provincial sales tax jurisdiction.

Review the Canadian Tax Model documentation for additional information regarding supported provincial sales tax jurisdictions.

This error occurs when a sales tax filing transaction contains an invalid amount.

Sales tax filing transactions must accurately reflect the balances of the sales tax accounts being remitted or recovered. The error is returned when a filing amount does not match the expected account balance or when a column that should remain empty contains a value.

The expected filing amount is determined from the balances of the sales tax accounts associated with the filing jurisdiction. Any discrepancy between the calculated balance and the amount entered in the transaction will result in this error.

Review the sales tax filing transaction and ensure that all filing amounts match the balances of the corresponding sales tax accounts. Also verify that any columns that are not applicable to the filing transaction have been left blank.

Review the Reset Sales Tax Logic documentation for additional information regarding sales tax filing transactions.

This error occurs when a Summary Account is referenced in the journal range.

Summary Accounts are system-calculated accounts whose balances are derived from one or more underlying accounts. Because their values are calculated automatically, they cannot be referenced directly in accounting transactions.

The error is returned when a transaction uses a Summary Account instead of one of the underlying accounts from which its balance is calculated.

Review the accounts used in the transaction and replace any Summary Accounts with the appropriate entry accounts.

Review the Predefined Items documentation for a list of accounts that are considered Summary Accounts and cannot be referenced directly in the journal range.

This error occurs when a required inventory item is missing from the chart of accounts.

Opening inventory items and closing inventory items must be defined in matching pairs. The error is returned when one inventory item exists but its corresponding opening or closing inventory item cannot be found.

Review the inventory items defined in the chart of accounts and ensure that every opening inventory item has a corresponding closing inventory item, and vice versa.

Review the Account Range & GIFI Mapping documentation to verify the GIFI codes and account numbers assigned to inventory items.

This error occurs when the partnership-level net income/loss account has not been fully closed at the end of the preceding fiscal period.

For partnerships, the balance of the net income/loss account must be transferred to the partners' net income/loss accounts before the start of the current period. The error is returned when the preceding year's balance of the partnership-level net income/loss account is not equal to zero.

Review the year-end closing entries and ensure that the balance of the partnership-level net income/loss account has been fully allocated to the appropriate partner net income/loss accounts.

This error occurs when a transaction transferring net income/loss to a partner-specific account is recorded before the end of the journal range.

For partnerships, transactions that transfer balances from the overall net income/loss account to partner-specific net income/loss accounts are normally expected to occur at the end of the reporting period and therefore must appear last in the journal range.

The error is returned when such a transfer transaction is encountered before the end of the journal range and the corresponding flag allowing interim transfers has not been enabled.

To allow net income/loss transfer transactions throughout the year, set the HEX2DEC(200) bit of the flags parameter.

Review the GIFI_21_BALANCE Flags System (Bitmasks) documentation for additional information regarding supported flags values.

This error occurs when a balance carried forward from the previous fiscal year is associated with an account number that no longer exists in the chart of accounts.

When balances are carried forward to a new fiscal year, each balance must correspond to an account that is still defined in the chart of accounts. The error is returned when a carried-forward balance references an account number that cannot be found.

Review the chart of accounts and ensure that all accounts associated with carried-forward balances are still present. Alternatively, remove or reassign any balances linked to accounts that have been deleted or renumbered.

This error occurs when the subscription associated with the spreadsheet has expired.

An active subscription is required to continue using Abaque. The error is returned when the current date is later than the subscription expiration date.

Renew the subscription to restore access to subscription-protected features.

This error occurs when the chart of accounts provided for product evaluation has been modified.

The evaluation version relies on a predefined chart of accounts that must remain unchanged. The error is returned when modifications are detected.

Restore the original chart of accounts or subscribe to remove this limitation.

This error occurs when the maximum number of transactions allowed in trial mode has been exceeded.

The evaluation version limits the number of transactions that can be processed without a subscription. The error is returned when this limit is exceeded.

Subscribe to remove the transaction limit.