Hi Jodi, there could be a couple of reasons it will not let you enter these entries. First if they are for the old year, make sure in your settings under company information that the date is set to allow you to post back into your old year. Secondly, some of the accounts that you are trying to enter may have "linked accounts" attached. To enter into these accounts you need to unlink, do your entries and then relink when finished.

Jodi: The general rule of thumb is to never unlink accounts as this will put your data integrity out-of-balance and cause other problems. Many accountants do not understand the working of linked accounts in Sage 50 CDN so they use them in their adjusting entries. If the account is showing in your Chart of Accounts but it cannot be utilized in the general journal it is definitely a linked account. This means that you will have to find another way to make the entry through the sub-ledgers. Vacation Payable is a linked Payroll account and you must clear it through the Payroll module. To do this you will have to make the entry using the employee's account. This may take an entry to clear the vacation on a cheque to the bank account and then a second entry to reverse the bank entry and use the account the accountant has indicated.
The same thing will happen in the Accounts Receivable and Accounts Payable modules as well. You will have to know the customer and vendor involved.
The third entry is not involving any accounts which are normally linked so this might be the dating problem that Marj referred to in the previous response.

Thank you, however I've tried un-linking the accounts prior to this and had a data integrity issue.

HI Jodi, I apologize that I didn't mention that unlinking is only if you have a data integrity issue that affects a difference between a sub-ledger and a linked gl account. Thanks Alwyn for adding your comments.

Unless your data is already out of integrity and this is to correct that, you will need to post these corrections through the payroll module rather than the general journal and you should identify which employee(s) these items apply to.

1, Is probably an inactive employee with vacation still showing as owed. Identify the employee, enter the 92.74 as a NEGATIVE value in salary/wages. Vacation paid is 119.42, tax deduction is 26.68. If there is more than one employee with vacation balances owing, split the transaction amounts accordingly but use the same formula.

2. Is probably a former employee who never repaid their advance. Check with CRA regarding the reporting requirements for writing of a payroll advance in case this amount needs to be T4'd. Once the employee is identified, open a paycheque and put the -4975 in Advances Receivable (double check payroll item is linked to that GL account) and post as paid from (debit) to a bank or clearing account. Then post a general journal entry to credit the same bank or clearing account and debit bad debts.

3. Same disclaimers as number 2. Once the employee is identified, open a paycheque, 14437.14 bonus, -10000 in the payroll item linked to Advances & Loans, 4437.14 tax (make sure other deductions and vacation earned are set to zero) and the net cheque should be zero.