Dear Sir,

Misc Debtors we can put in

Sundry Debtors

or

Current Assets

If these are more than 6 months old,we can put under Non Current Assets

We can create this group Group by Clicking

Accounts Info--->Groups---->Create (Short cut AGC)

Name of Group---Non Current Assets

Under--Primary

Prior Period Adjustment is usually of form

Prior Period Exp Dr

         To Party

or

Party Dr

        To Prior Period Income

Here,prior period Expense is Indirect expense

Prior period Income is Indirect Income

Party is either Debtor or Creditor