Maybe because for those new to GNC, like myself, it's not a very intuitive process and is easy to screw up. After two months I still muck it up from time to time especially when I'm trying to modify a duplicated transaction that has splits. I'm not complaining but providing an explanation to your "I don't see why we continue to beat upon this subject" comment.

On 6/3/21 11:11 AM, David T. via gnucash-user wrote:
Given how easy it is to correct these problems (i.e., change the Account in the erroneous entry from Imbalance-XXX to some other account and press enter), I don't see why we continue to beat upon this subject.

On 6/3/2021 10:12 AM, Adam Funk wrote:
On 2021-06-01, DaveC49 wrote:

Laura,

The reason Imbalance entries exist is that it is a fundamental principle in
double entry accounting that the sum of the debits and credits to the
various accounts that make up a transaction must be zero.

The Imbalance results if a user creates and saves a transaction in which this is not true. GNuCash tries to force your hand on this. You will notice that if you create a transaction in which the sum of the debits and credits is not zero, GnuCash will open a new line with an amount which will balance that sum with no account selected in the account column. If you select an account to assign that imbalance to, then the transaction is then balanced. If you do not and save the transaction without specifically assigning an account to it, GnuCash will assign the amount by which the transaction is unbalanced to an Imbalance account in the currency of the accounts. If the transaction involves more than one currency it will be in the currency which
is imbalanced in the transaction.
The only problem I have is that it is far too easy (IMO, IME!) to
accidentally create or use Orphan-* and Imbalance-* accounts just by
hitting the tab key one time too many. I'd prefer to be able to set an
option to disable that and to force me to balance the transaction
before leaving it.

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