I'm not sure if anyone can figure this out for me. When I pay my source deductions the credit for each account (UI, CPP, Income) should match the balance. At the end of each year our accountant gives me a total that is owing and says to just add it to one of the accounts. This, however, has thrown off that credit/balance equity. Our accountant said I should be doing a JE to debit the liability account and credit an expense account in order to clear that owing amount. However this does not work. I'll give an example:

CPP Payable - Credit       Balance

                         250.00     150.00

After JE             350.00     250.00

$100 is what was owing from the previous year and added to the CPP Payable. When I do it the way the accountant suggests it just throws the numbers off further and does not clear that $100 from the credit column. 

Can someone suggest another way to account for this addition to get my credit and balance to equal again?