Qbwin.log: How to Verify Account Balance failed
When verify Data fails and got the error message is in the Qbwin.log:
The Inventory Asset account is just used as an example, but that error may affect any Balance Sheet account.
Here are the steps to fix the issue:-
For QuickBooks Desktop 2015 and later:-

Step 1 –
Run rebuild.
Step 2 –
Once the rebuild finishes, then run the verify again. This should be resolved the issue.
Step 3 –
If you are still continuing to see the error, then try the steps For the QuickBooks Desktop 2014.
For QuickBooks Desktop 2014:-
Step 1 –
Re-sort the Chart of the Accounts list.
Step 1.1 –
In the QuickBooks Desktop menu bar, select Lists and then select the Chart of Accounts.
Step 1.2 –
Place a checkmark in the ‘Include Inactive’ (or Show All) checkbox which is at the bottom.
Step 1.3 –
Click on the View in the menu bar and select Re-sort List.
Step 1.4 –
On the message – Are you sure you want to return this list to its original order?, then Click on OK.
Step 2 –
Now, verify the company file again. If you see the error exists, then continue with the next step.
Step 2.1 –
Create a new account and then merge the damaged account into it.
Step 2.2 –
Verify the company file to confirm the error has been fixed.
Source: Quickbooks Error 61 Help support number By Intuit Service. @ 1800-865-4183.