The article provides steps to prevent or minimize effects of editing items on prior year reports.
Changing the Item Type or the Item Account(s) can cause QuickBooks Desktop to change the accounts affected by transactions in current and previous years.
If you do not want prior year reports to be affected, select the option not to update previous transactions when editing an item.
NOTE: Changing an item type from Non-Inventory Part to Inventory Part does not pop the option to affect previous transactions. All transactions are affected. Consider creating a new item if you do not want previous transactions affected.
Setting user restrictions is also recommended to work around this issue.
You can set a closing date and a closing date password to prevent users from changing previously entered transactions
NOTE: This workaround is only available in QuickBooks Desktop Enterprise Solution