If an account is not appearing while creating a Journal Voucher, it is likely because the account is grouped under the Purchase Account category.

In Journal Vouchers, accounts whose parent group is "Purchase Account" are not allowed on the Credit side.

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Resolution:
Verify the group of the account in the Account Master. If it falls under "Purchase Account" and needs to be used in Journal Voucher, you may need to reassign it to a different suitable group based on accounting logic.