User cannot compare the values on Chart of Accounts registers with the Balance Sheet Accrual or Balance Sheet Cash reports. As an example, the credit card ending balances as of last year ($445) do not match between the Chart of Accounts > Registers ($445) and the B/S accrual report ($1000).
This is because the Registers include both cash as well as accrual transactions while as Balance Sheet report includes either cash or accrual transactions, not both. However, you can validate the Balance Sheet report with the relevant General Ledger report. Those balances should match ($445).