We have noticed a difference in what is being brought forward on debtor ledger from previous years, as TB figure is correct yet differs from Debtor ledger

Reasons for the difference nearly always comes from … 

Q Vouchers - A Q voucher can affect a trade (ledger account) yet no ledger item record. 

Wrong / different setting (options) when running the report such as include / exclude certain types of items from the report where the selected account / accounts from TB don’t match the actaul ledger items.  For example, assume a POA goes to account 1234.   We compare account 1111 TB to the report. If the report does not exclude POA, it not going to balance out.  You should compare account 1234 and account 1111 with the report.  

Both above are very common reasons. 

Also, GL update - if GL update was not completed or we have vouchers in error you have the ledger records (invoices / other) but no GL effect. 

Posting controls can also be a reason.  For example - assume M1 or PP1 was being posted to AR.  That would be a bad set up, and cause differences.  

Easiest way to test posting control set up, is “temporarily” set up an account such as AR Trade in the currency revaluation account.  If the setting after save indicates this is General Legder then you have a posting control issue.  For AR Trade, it should say accounts receivable.  Then delete the record from currency revaluation as this was just a test to see if posting control has an issue.  True trade accounts should “only” be used with the defined list of posting types noted in IFS help. 

Best regards, 

Thomas