what will be the effect ?
Your accountants will have a nightmare trying to understand and reconcile the accounts [:D]
You probably need to start posting transactions and seeing where the impacts happen on these accounts, and you need to do it and explain it to your accountant - if you start making judgements for them they will have lots of issues with the system, the accountant needs to understand the system and take ownership of the posting groups and ledger structure.
When you did your testing were the transactions in a state of interim? It is difficult to comment as depending upon your structured testing will depend upon what you see, and of course what you really need is to understand the purpose of the accounts and the transactions affecting them, which I do not believe you do. I suggest you set the accounts as you want them, run through some transactions and then get your accountant to define your current position.