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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.
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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