If there is a difference between the balance per bank account and the Cash Book balance on the Bank Reconciliation Statement report, check the following possible causes.
Opening balances have not been posted.
Make sure the opening balance journals for the bank account have been created and posted.
A transaction was reversed in a different period than it was raised.
Review any reversals and confirm they are posted in the correct period to match the original transaction.
A transaction has been reconciled in the wrong period.
Check for items that have been reconciled in a period before they were raised.
Opening Balance Journals and Unreconciled Items do not match the first Bank Reconciliation Opening Balance.
Export the Transaction List, then compare the Opening Balance Journals and Unreconciled Items Journals to the first Bank Reconciliation Opening Balance.
If these do not match, adjust the journals or reconciliations as required so the totals agree.