Files with g32 extension are used by Microsoft FRx software. They include general ledger index data.
G32 file extension - Microsoft FRx general ledger index file
What is g32 file? How to open g32 files?
File type specification:
The g32 file extension is associated with the Microsoft FRx application for financial reporting and analysis for small to mid-sized organizations. The .g32 file stores general ledger index.
Microsoft FRx seems to be obsolete product.