Is the item a Lot Tracked or Serial Tracked item?  If so, then you need to do separate Inventory Adjustment Line Items for each Cost Tier.  Check the item master for that item and the Cost Tab of the item master.  If you have 50 of one lot number and 14 of another lot number you have to do two separate inventory adjustment entries (two lines).  If the item is serialized, each serial number needs to be on it's on line in Inventory Transaction Data Entry. 

We get some discrepancies in QOH or QA every few months and rebuilding PO, SO and IM files along with Sort Files corrects these out of balances.  That usually does the trick for about 99% of the time.  The other 1% we have to make an inventory adjustment.