Troubleshooting Subledger & Bank Reconciliation Differences

1. 1
   Open the bank reconciliation and the related ledger or aging report using the same date, account, and currency.
2. 2
   Trace the amount to the invoice, bill, payment, stock movement, or journal behind it.
3. 3
   Check whether that record is draft, posted, reversed, or outside the period.
4. 4
   Open the unmatched statement line and compare it with posted candidates.
5. 5
   Check bank account, date, currency, direction, and earlier matches.

If no source transaction exists, record a documented adjustment only when the bank item is genuine.

Correct the source record and refresh the comparison before closing the statement. Keep bank evidence with the investigation.

WARNING: Do not plug a difference with an unexplained journal. Preserve bank evidence and the source transaction trail.