Solution to Lists Problem
 

THANK YOU TO Sheeloo!! This worked great!!

You were using =VLOOKUP($B$9,'Chart of Accounts'!A2:B40,2,FALSE) in C9 and
copying it down. Since $B$9 implied 'Absolute Reference' it does not change
to B11, B12, as it should. Also you used A2:B40 ('Relative Reference) which
changed to A4:B42 when copied...

You should use;
==VLOOKUP(B9,'Chart of Accounts'!$A$2:$B$40,2,FALSE)