It appears that the chart of accounts may be wrong in the following way:
1. CODE# and TYPE of COA appears wrong in some COA's.
A few cases show Expense as Income.
Income COA# should start w “4” but starts with “5
These appear in the default COA that comes with an account.
Odoo offers to edit the COA and change it as you like. If you want to edit it in bulk, then export the data and after editing, import it back