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After performing multiple rebuilds, one error still shows in the Qbwin.log (the numbers in the error message may vary):
LVL_ERROR–Error: Verify Account List Item 313: Invalid parent 210, expected 212.
This error refers to subaccounts in the Chart of Accounts (COA) not indexing correctly.

How to fix it

To resolve this issue, first locate the problem account in the Chart of accounts. Then separate subaccounts from their parent accounts. Finally verify the data and rebuild again if necessary.

• Determine the accounts to troubleshoot and fix by exporting the Chart of Accounts:
  1. Export your Chart Of Accounts to your desktop.
  2. Double-click on the COA file on the desktop and choose Select the program from a list.
  3. Choose MS Excel or another spreadsheet program in the Open with window, and click OK.
  4. Take note of the names of the accounts on the rows named in the error. In this example, it would be rows 313, 210 and 212.
• Edit the subaccounts of these accounts, then re-sort the Chart of accounts:
  1. In the QuickBooks file, choose Chart of Accounts from the Lists menu.
  2. Locate the first account noted from the COA file by the line number noted in the error message.
  3. Edit each of the subaccounts of this account. To do this, right-click the subaccount and choose Edit.
  4. Remove the check mark beside Is a subaccount of.
  5. Click OK to save the change.
  6. Note the names of subaccounts for future reference.
  7. From the Chart of Accounts, click Account, then Re-sort List.
• Verify the data to confirm the problem has been fixed:
  1. Run the Verify Data Utility.