There are certain chart of accounts that Inn-Flow considers to be "Fixed Chart of Accounts." This is done to ensure accuracy of key financial reports. 

Bank Accounts: Changes to Bank Account Balances cannot be made via journal entries as this will affect the cash balance in the bank reconciliation module. If you make a journal entry to the account, then your balance sheet to bank reconciliation balances will not match. 

The only way to make this change is to enter a deposit or a withdrawal to the account, which will remain outstanding as this isn’t an actual bank transaction. This is not recommended since the entry will never clear the reconciliation, but it can be done in extreme scenarios if you need the balance sheet balance to be a certain number.

Accounts Payable: Accounts Payable cannot be changed as this is an automatic entry. This is the balance of all invoices that are pending. If this is changed, then the AP Report will not match the Balance Sheet. 

Prepaid Offset: Prepaid Offset is an automatic offset to invoices that are posted as paid in December, but the Accounting Period is January the following year. This is automatically reversed in January, so this cannot be edited.

More information on Prepaid Offset can be found here: What is Prepaid Offset?

Retained Earnings: Retained Earnings cannot be changed via a journal entry as this is a calculated code. This is an automatic offset to the prior year’s Net Income. We can make an adjustment to COA 30001 Retained Earnings Prior Year though to account for this.”