I did some additional sleuthing. I've found the items in the G/L but still not on the COA. The majority of the items missing from the COA are falling into an account called Not Specified COGS. The listed items have expense descrioptions, invoice #, customer name but no amount details. I've confirmed in each item that this is not listed on any product/service. I need to find out why these are hitting this account and how to rectify this.