There are a few reasons why yourSage 50 balance sheet is out of balance. The first reason is that you may have entered an incorrect account in the account assignment area when you were setting up your company file. The second reason is that you may have created a new account and assigned it to the wrong category.If you think that either of these might be the case, you can fix the problem by going into the Accounts Receivable or Accounts Payable area and changing the account assignment for the affected customer or vendor.