This error can occur after a data item that was setup as a Default Data Item on the Field Use tab of an ID Type is deleted.

Solution:

1. Have all users sign out of General Ledger and sign into division 00.
2. Highlight system utilities.  Program name is cst208.  Switch is 20.  In parameters type in GLS,DF.  If the ID Type is setup for single sided entry, use a parameter of PGS,SS
3. Highlight the division and Run.
4. Type in C to change and then Enter.
5. Type in the ID Type having this problem and then Enter.
6. In Enter fields to be changed, type 7 and then Enter.
7. Use the down arrow to get to the row that is ‘Misc items’
8. Use the delete key to delete the ‘not in syste’.
9. Press Enter until you reach the end of field 7, 0 to accept your changes, Escape, and then an E to end. 
10.  Sign into the division and add the new account as normal.