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.
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 October 17, 2026checkssequence gapscorrections
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 October 17, 2026write-offsapprovaljournal entries
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 17, 2026transpositiondivide by ninekeying errors
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 October 17, 2026cutoffperiod closecorrections
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 October 17, 2026slide errordecimal pointkeying errors
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 October 17, 2026reversalsACHcut-off
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 October 17, 2026recurring gapautomatic debitsopening balance
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 October 17, 2026roundingsmall differenceswrite-off
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 17, 2026divide by ninetranspositionerror finding
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 October 17, 2026plugsunexplained differencesaudit
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 October 17, 2026sign errorsreconciling itemsoutstanding checks
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 October 17, 2026error findingdaily balancesmethod
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 October 17, 2026duplicatesdepositsreceivables
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 October 17, 2026prior periodcorrectionsclose process
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 October 17, 2026outstanding itemsagingunclaimed property
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 October 17, 2026checksencoding errorsaltered checks
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 October 17, 2026opening balanceprior periodtroubleshooting
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 October 17, 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 October 17, 2026error typesdifferencestesting
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 October 17, 2026bank errorsdisputesreconciling items