Finding reconciliation errors
A reconciliation that won't balance always has a reason, and the size of the gap is usually the first clue. This category covers finding and correcting errors once the work is done: transpositions and slides, deposits recorded twice, bank errors, items in the wrong period, prior period corrections, plugs and the old reconciling items that never clear. It assumes you already know the steps of a reconciliation. Start with Bank Reconciliation Not Balancing? Work Through This Order, then follow the error that matches your difference.
Reconciliation Difference Divisible by 9: What It Means
Why a reconciliation difference divisible by 9 points to a transposition or slide, how to narrow the candidates, and when the rule misleads you.
Published October 12, 2026divide by ninetranspositionerror finding
Transposition Error in Bank Reconciliation: Find It
How to find a transposition error in a bank reconciliation: the divide-by-nine test, where swapped digits hide and how to confirm the line.
Published October 6, 2026transpositiondivide by ninekeying errors
Bank Reconciliation Not Balancing? Work Through This Order
Bank reconciliation not balancing? Check items in this order: balances, prior items, new items, amounts and sign, with the size of the gap as your clue.
Published September 11, 2026troubleshootingreconciliation gapmonth-end
Bank Reconciliation Errors: Types and Where They Hide
The bank reconciliation errors that cause most differences: omissions, duplicates, transpositions, wrong signs and wrong periods, and the test for each.
Published June 25, 2026error typesdifferencestesting
Wrong Check Number in Ledger: Fix the Sequence
How a wrong check number in the ledger confuses the reconciliation and gap tests, how to correct it, and how to keep the check sequence trustworthy.
Published May 14, 2026checkssequence gapscorrections
Reconciliation Off by a Few Cents: Find or Write Off
Reconciliation off by a few cents? Where rounding, interest and keyed amounts hide small gaps, and when a write-off is acceptable and documented.
Published March 18, 2026roundingsmall differenceswrite-off
Beginning Balance Does Not Match Bank Statement? Fix It
Beginning balance does not match the bank statement? Find the changed prior item, compare reconciliation reports and restore the balance correctly.
Published February 11, 2026opening balanceprior periodtroubleshooting
Bank Error on Bank Statement: Prove It and Get It Fixed
What to do about a bank error on a bank statement: proving it, reporting deadlines, showing it on the reconciliation until the bank corrects it.
Published January 17, 2026bank errorsdisputesreconciling items
Correct a Prior Period Reconciliation Error Safely
How to correct a prior period reconciliation error: decide if it is material, adjust the current period or restate, and keep closed reports intact.
Published December 30, 2025prior periodcorrectionsclose process
Write Off Unreconciled Difference: Rules and Entry
When you can write off an unreconciled difference: thresholds, approval, the journal entry and the note that keeps the write-off from hiding fraud.
Published November 25, 2025write-offsapprovaljournal entries
Check Cleared for Different Amount Than Written
What to do when a check cleared for a different amount than written: encoding error or alteration, the entry to book and when to contact the bank.
Published November 16, 2025checksencoding errorsaltered checks
Deposit Recorded Twice: Find and Reverse It
How a deposit recorded twice shows on a reconciliation, how to find the duplicate entry, reverse it cleanly and stop the same deposit doubling again.
Published November 3, 2025duplicatesdepositsreceivables
How to Clean Up Old Reconciling Items for Good
How to clean up old reconciling items: age the list, research each one, void or write off with support, and keep old items from returning next month.
Published September 15, 2025outstanding itemsagingunclaimed property
Transaction Recorded in Wrong Period: Find and Fix
How to fix a transaction recorded in the wrong period: spot it on the reconciliation, correct it in an open or closed period, and tell the reviewer.
Published August 29, 2025cutoffperiod closecorrections
Plugging a Bank Reconciliation: Why It Backfires
What plugging a bank reconciliation hides, how auditors spot plugs, why they compound month after month and how to unwind one already in the books.
Published August 22, 2025plugsunexplained differencesaudit
Recurring Reconciliation Difference: Same Gap Monthly
Why a recurring reconciliation difference shows up every month, from an unrecorded automatic debit to a bad opening entry, and how to trace it to its origin.
Published June 21, 2025recurring gapautomatic debitsopening balance
Reversed Bank Transaction on a Reconciliation
How to handle a reversed bank transaction on a reconciliation: the original and the reversal, cross-month reversals and when they need no entry.
Published April 14, 2025reversalsACHcut-off
How to Find a Reconciliation Difference Line by Line
How to find a reconciliation difference: match the gap to a single line, halve the period, compare daily balances and check items reconciled last month.
Published March 21, 2025error findingdaily balancesmethod
Slide Error Accounting: Misplaced Decimals
Slide error accounting explained: a misplaced decimal point, how it differs from a transposition, the arithmetic that exposes it and how to fix it.
Published February 26, 2025slide errordecimal pointkeying errors
Negative Reconciling Items and Sign Errors
What negative reconciling items mean on a bank reconciliation, how a sign error doubles a difference and the few cases where a negative item is right.
Published November 14, 2024sign errorsreconciling itemsoutstanding checks