diff --git a/src/transaction/coa.service.ts b/src/transaction/coa.service.ts
index fac2a6e..3fb4a7e 100644
--- a/src/transaction/coa.service.ts
+++ b/src/transaction/coa.service.ts
@@ -76,6 +76,28 @@ export class CoaService {
     }
   }
 
+  async findByTwoUser(from: string, destination: string, typeOfCoa: coaType) {
+    try {
+      return await this.coaRepository.findOneOrFail({
+        user: from,
+        relatedUser: destination,
+        type: typeOfCoa,
+      });
+    } catch (e) {
+      if (e instanceof EntityNotFoundError) {
+        throw new HttpException(
+          {
+            statusCode: HttpStatus.NOT_FOUND,
+            error: 'COA not found',
+          },
+          HttpStatus.NOT_FOUND,
+        );
+      } else {
+        throw e;
+      }
+    }
+  }
+
   async findByUserWithRelated(
     id: string,
     relatedId: string,
diff --git a/src/transaction/transaction.service.ts b/src/transaction/transaction.service.ts
index eaa232b..471f310 100644
--- a/src/transaction/transaction.service.ts
+++ b/src/transaction/transaction.service.ts
@@ -3,7 +3,12 @@ import { DistributeTransactionDto } from './dto/distribute-transaction.dto';
 import { OrderTransactionDto } from './dto/order-transaction.dto';
 import { InjectRepository } from '@nestjs/typeorm';
 import { Transactions } from './entities/transactions.entity';
-import { Connection, EntityManager, Repository } from 'typeorm';
+import {
+  Connection,
+  EntityManager,
+  EntityNotFoundError,
+  Repository,
+} from 'typeorm';
 import { COA } from './entities/coa.entity';
 import { TransactionJournal } from './entities/transaction-journal.entity';
 import { CoaService } from './coa.service';
@@ -23,6 +28,7 @@ import { AddSaldoSupplier } from './dto/add-saldo-supplier.dto';
 import { SupplierService } from '../users/supplier/supplier.service';
 import { ProductHistoryPriceService } from '../product/history-price/history-price.service';
 import { CommissionService } from '../configurable/commission.service';
+import { catchError } from 'rxjs';
 
 interface JournalEntry {
   coa_id: string;
@@ -134,65 +140,70 @@ export class TransactionService {
       );
     }
 
-    //GET Supplier
-    const supplier = await this.supplierService.findByCode(
-      distributeTransactionDto.supplier,
-    );
+    try {
+      //GET Supplier
+      const supplier = await this.supplierService.findByCode(
+        distributeTransactionDto.supplier,
+      );
 
-    // GET COA
-    const coaAR = await this.coaService.findByUser(
-      distributeTransactionDto.destination,
-      coaType.ACCOUNT_RECEIVABLE,
-    );
-    const coaWallet = await this.coaService.findByUser(
-      distributeTransactionDto.destination,
-      coaType.WALLET,
-    );
-    const coaBudget = await this.coaService.findByName(
-      `${coaType[coaType.BUDGET]}-${supplier.code}`,
-    );
+      // GET COA
+      const coaAR = await this.coaService.findByTwoUser(
+        distributeTransactionDto.destination,
+        currentUser.userId,
+        coaType.ACCOUNT_RECEIVABLE,
+      );
+      const coaWallet = await this.coaService.findByUser(
+        distributeTransactionDto.destination,
+        coaType.WALLET,
+      );
+      const coaBudget = await this.coaService.findByName(
+        `${coaType[coaType.BUDGET]}-${supplier.code}`,
+      );
 
-    const coaContraBudget = await this.coaService.findByName(
-      `${coaType[coaType.CONTRA_BUDGET]}-${supplier.code}`,
-    );
+      const coaContraBudget = await this.coaService.findByName(
+        `${coaType[coaType.CONTRA_BUDGET]}-${supplier.code}`,
+      );
 
-    await this.connection.transaction(async (manager) => {
-      //INSERT TRANSACTION
-      const transactionData = new Transactions();
+      await this.connection.transaction(async (manager) => {
+        //INSERT TRANSACTION
+        const transactionData = new Transactions();
 
-      transactionData.id = uuid.v4();
-      transactionData.amount = distributeTransactionDto.amount;
-      transactionData.user = userData.id;
-      transactionData.status = statusTransaction.SUCCESS;
-      transactionData.type = typeTransaction.DISTRIBUTION;
+        transactionData.id = uuid.v4();
+        transactionData.amount = distributeTransactionDto.amount;
+        transactionData.user = userData.id;
+        transactionData.status = statusTransaction.SUCCESS;
+        transactionData.type = typeTransaction.DISTRIBUTION;
 
-      await manager.insert(Transactions, transactionData);
+        await manager.insert(Transactions, transactionData);
 
-      await this.accountingTransaction({
-        createTransaction: false,
-        transactionalEntityManager: manager,
-        transaction: transactionData,
-        amount: transactionData.amount,
-        journals: [
-          {
-            coa_id: coaAR.id,
-            debit: transactionData.amount,
-          },
-          {
-            coa_id: coaWallet.id,
-            credit: transactionData.amount,
-          },
-          {
-            coa_id: coaBudget.id,
-            credit: transactionData.amount,
-          },
-          {
-            coa_id: coaContraBudget.id,
-            debit: transactionData.amount,
-          },
-        ],
+        await this.accountingTransaction({
+          createTransaction: false,
+          transactionalEntityManager: manager,
+          transaction: transactionData,
+          amount: transactionData.amount,
+          journals: [
+            {
+              coa_id: coaAR.id,
+              debit: transactionData.amount,
+            },
+            {
+              coa_id: coaWallet.id,
+              credit: transactionData.amount,
+            },
+            {
+              coa_id: coaBudget.id,
+              credit: transactionData.amount,
+            },
+            {
+              coa_id: coaContraBudget.id,
+              debit: transactionData.amount,
+            },
+          ],
+        });
       });
-    });
+    } catch (e) {
+      throw e;
+    }
 
     return true;
   }