This just can’t be covered enough. From Sheldon: How to use Dynamics GP SmartList to find accounts with the wrong posting type
How to use Dynamics GP SmartList to find accounts with the wrong posting type – Etelligent Solutions-
General Ledger & FinancialsReporting & BITips & Hidden Features
Archived post from 2014. Dynamics GP and the links it points to have changed since; check current documentation before relying on version-specific steps.