If you need to change a currently existed GL account code and use it in another account. For example: 

If you want to change the existed GL Account: A40910-1000 | Prepaid Expenses

to A48600-0000| Prepaid Expenses

and change A40000-1000 | Dep/Prov. of Office Equipment

to A40910-1000 | Dep/Prov. of Office Equipment

Please follow below steps：

1. In Spectra PF, change the existed account from A40910-1000 | Prepaid Expenses to  A40910-1000 | Dep/Prov. of Office Equipment

2. check and make sure the adjustment has been sync to Ignitia

3. create a new GL account in SPF, A48600-0000| Prepaid Expenses

4. check and make sure the adjustment has sync to Ignitia

5. inactive the previous code in SPF, A40000-1000 | Dep/Prov. of Office Equipment

The code has been updated in Ignitia