When Transactions are imported into Account Simple they may or may not have credit and/or debit accounts. If the transaction is missing one or both of these accounts, the transaction will be in sys_none. The user will be notified in the tasks menu if there are transactions in sys_none and if the balance sheet does not balance. It is the users job to either select these values manually or automate the process as the transactions come in. As long as the all transactions are updated with the CORRECT debit and credit accounts the balance sheet will be balanced. Assigning the correct accounts is very important as the balance sheet may balance but not be an accurate representation of the business's performance if they are not the correct accounts. The user must also ensure that all transactions are imported and all accounts are up to date.