GLS Check Reconciliation Troubleshooting

Last reviewed: 01/03/2008
Article ID: R10209

The information in this article applies to:

Note:  This article applies specifically to GLS Version 11.1 and earlier. If you are using GLS Version 11.2 or later, please refer to KB article R10904 - GLS Reconciliation Troubleshooting.

SUMMARY

The Check Reconciliation program will not allow you to finalize the reconciliation unless you are in balance. When the difference between the Calculated Balance and the GLS Account Balance is zero, the message "In Balance" will be displayed and you can successfully finalize the reconciliation. When the GLS check reconciliation is out of balance, use the following suggestions to help determine the source of the discrepancy.

Note: The following suggestions should be used only as general guidelines and not as the only possibilities.

Reconciliation troubleshooting steps

  1. Verify the Initial Information:  Verify the Account Number, Closing Date and Statement Balance information entered for the reconciliation. (Reminder: The Statement Balance entered should be the closing balance from the current bank statement.)

  2. Verify the Journal Selection Check the Reconciliation Journal # in the Edit GLS Client program. This field allows you to limit which journal entries will be included when the Check Reconciliation program is used. Only the journal entries posted to the Reconciliation Journal # selected will be included in the check reconciliation.  If you do not want a specific Reconciliation Journal # used, enter 0 (zero) in the field.

  3. Determine if journal entries have been made since the check reconciliation was started:  If any journal entries have been made since the check reconciliation was started, you must abort the reconciliation and restart it in order for the reconciliation to recognize those entries. The software creates a temporary file at the start of the reconciliation and is not updated unless the reconciliation is aborted and re-started.

  4. Adjustments from prior reconciliations:  Make sure the amount in the Adjustments field specified in the last check reconciliation was entered as journal entries or included in the Adjustments field for this reconciliation. Entering an amount in the Adjustments field does not automatically create journal entries.

  5. Verify the Adjustments specified in the current reconciliation are correct:  If there is an amount in the Adjustments field, make sure it was entered correctly. If the amount decreases the bank balance (i.e., bank charges, check charges), the amount should be entered as a positive number. If the amount increases the bank balance (i.e., interest earned), the amount should be entered as a negative number.

  6. Reconciling using the Exclude option:  The exclude option allows you to reconcile journal entries that are not in a specified bank account. If you have multiple checking accounts, use the "E" Exclude option and post summary entries to the checking accounts. Make sure the check number ranges for the multiple checking accounts do not overlap.  Also, make sure the correct check number range was specified when the check reconciliation was started. Otherwise, if you have three bank accounts and you attempt to reconcile bank account one with the "Exclude Entries" option, journal entries for bank account two and three will appear on the check reconciliation window. If the check numbers overlap, the check reconciliation will tag all entries with the same check number as reconciled regardless of which bank account the entries are in. This can cause the reconciliation to be out of balance.

  7. Data File Integrity Check:  Run the Data File Integrity Check program to rule out discrepancies resulting from possible data corruption.

  8. Is this the beginning of a new fiscal year?  Here are some things to keep in mind if you just closed out the fiscal year:

    When closing the year, you are given two options:  "Save all journal entries for year ending MM/YY" and "Save only outstanding check journal entries for year ending MM/YY".

  9. If you did not select to save ALL journal entries when closing the year and you are trying to reconcile a month from the prior year, you will not be able to complete the reconciliation.  This is because the Account Balance is calculated by taking the closing balance for the month prior to the Closing Date (from the chart of accounts) and adding any activity to that balance that has a date through the Closing Date.  Since the activity does not exist (at least not all of it), the Account Balance is incorrect. Your best solution in this situation is to restore from a backup prior to closing the year. Or, if you archived all the prior year's activity to another client, you can reconcile that month's activity in that client. Adjustments can be made to the current client as needed for the next month's reconciliation if the balance is incorrect.

    If you are reconciling a month for the CURRENT fiscal year and did not save the outstanding check journal entries, the reconciliation would be out of balance.  This is because the amount in the Outstanding Checks field is the total of all journal entries that have a check number greater than zero that have not been flagged as reconciled. When the outstanding checks are removed, the amount of Outstanding Checks is incorrect. This in turn generates an incorrect Calculated Balance which throws the check reconciliation out of balance.

    To get your check reconciliation in balance, you can enter adjusting journal entries for each individual check. If you selected the Include option when running the check reconciliation, enter a debit and credit entry for the amount of each individual check to the bank account. Enter the credit side of the entry with the actual check number. Enter the debit side of the entry with a "0" check number. If you selected the Exclude option when running the check reconciliation, enter a debit and credit entry for the amount of each individual check to an account other than the bank account. Enter the debit side of the entry with the actual check number. Enter the credit side of the entry with a "0" check number. The reason for debiting and crediting the same account is so the bank account balance is not changed since the balance already reflects that the check was written. The purpose of entering a check number on only one side of the entry is so that the check reconciliation recognizes the appropriate entry in the Outstanding Checks field.

    When closing the year, the entries for the second year prior are automatically removed whether reconciled or not (i.e., closing 2005 loses 2003 journal entries; closing 2006 loses 2004 journal entries, etc.). The check reconciliation will be out of balance after closing the year if there were outstanding check entries dated in the second prior fiscal year.  The amount in the Outstanding Checks field is the total of all journal entries that have a check number greater than zero that have not been flagged as reconciled. When the outstanding checks from the second prior year are removed, the amount of Outstanding Checks is invalidated. This in turn generates an incorrect Calculated Balance which causes the check reconciliation to be out of balance.

To get your check reconciliation in balance, you have two options: 

  1. Since the outstanding checks are more than two years old, one option is to stop recognizing the checks as outstanding and put the money back into your operating account. To do this, create adjusting entries "debiting" the money back to the operating account and crediting the appropriate offset account. Your accountant can assist you in determining the appropriate credit account. Be sure that these entries have a "0" in the Check # field.

  2. If you want to keep the entries as outstanding, you can enter adjusting journal entries for each individual check. If you are using the Include option when running the check reconciliation, enter a debit and credit entry for the amount of each individual check to the bank account. Enter the credit side of the entry with the actual check number. Enter the debit side of the entry with a "0" check number. If you are using the Exclude option when running the check reconciliation, enter a debit and credit entry for the amount of each individual check to an account other than the bank account. Enter the debit side of the entry with the actual check number. Enter the credit side of the entry with a "0" check number. The reason for debiting and crediting the same account is so the bank account balance is not changed since the balance already reflects that the check was written. The purpose of entering a check number on only one side of the entry is so that the check reconciliation recognizes the appropriate entry in the Outstanding Checks field.

  1. Compare activity totals in the software to those on your bank statement: Most bank statements include a section that lists the number of transactions (both deposits and checks) and the total amount of each transaction type. If you are using the Include option when running the check reconciliation, you can compare the totals on the bank statement to the activity totals in the software to determine if all transactions are accounted for.  Anything left over should be entered as Deposits in Transit or Adjustments.

    To make this comparison, determine if your firm enters check numbers into the Check #  field when making journal entries for check, deposit or electronic funds transfers (i.e., EFT's, ATM's, etc.)

    If Check #'s are entered for check transactions only:

    1. Print the Check Reconciliation Report for reconciled entries only.
    2. Print a Journal Report for the bank account you are reconciling using the transaction date range found on your bank statement. Specify a beginning and ending Check # of 0 (zero). This report will include all transactions that have been made to your bank account that were not assigned a Check # (i.e., deposits, EFT's, etc.)
    3. Add the total of reconciled checks on the Reconciliation Report to the total number of credit entries from the Journal Report. This number should equal the total amount of debits (i.e., withdrawals) on your bank statement. If it does not, manually reconcile the individual transactions on the two GLS reports to those shown on the bank statement.
    4. Compare the total amount of debit entries from the Journal Report to the total amount of credits (i.e., deposits) shown on your bank statement. If these amounts do not match, manually reconcile the individual transactions on the Journal Report to those shown on the bank statement.

    If Check #'s are entered in for checks and deposits:

    1. Print the Check Reconciliation Report for reconciled entries only. You will notice on the Check Reconciliation Report that credit entries (i.e., checks) will have a positive amount.  Debit entries (i.e., deposits) will have a negative amount.
    2. Print a Journal Report for the bank account you are reconciling using the transaction date range found on your bank statement. Specify a beginning and ending Check # of 0 (zero). This report will include all transactions that have been made to your bank account that were not assigned a Check # (i.e., EFT's, etc.  NOT deposits or checks.)
    3. Add the total amount of positive reconciled entries on the Reconciliation Report (i.e., checks) to the total number of credit entries from the Journal Report. This number should equal the total amount of debits (i.e., withdrawals) on your bank statement. If it does not, manually reconcile the individual transactions on the two GLS reports to those shown on the bank statement.
    4. Add up the total amount of negative reconciled entries on the Reconciliation Report (i.e., deposits) to the total number of debit entries from the Journal Report. This number should equal the total amount of credits (i.e., deposits) shown on your bank statement. If these amounts do not match, manually reconcile the individual transactions on the Journal Report to those shown on the bank statement.

    If all journal entries to the bank account are assigned a Check #:

    1. Print the Check Reconciliation Report for reconciled entries only. You will notice on the Check Reconciliation Report that credit entries (i.e., checks and EFT's) will have a positive amount.  Debit entries (i.e., deposits) will have a negative amount.
    2. Add the total amount of positive reconciled entries on the Reconciliation Report (i.e., checks and EFT's). This number should equal the total amount of debits (i.e., withdrawals) on your bank statement. If it does not, manually reconcile the individual transactions on the two GLS reports to those shown on the bank statement.
    3. Add the total amount of negative reconciled entries on the Reconciliation Report (i.e., deposits). This number should equal the total amount of credits (i.e., deposits) shown on your bank statement. If these amounts do not match, manually reconcile the individual transactions on the Journal Report to those shown on the bank statement.

Hint: If you were to run a Journal Report for the bank account you are reconciling, using the transaction date range found on your bank statement, specifying a beginning and ending Check # of 0 (zero), nothing should print. If it does, all transactions have not been entered with a Check # thus invalidating this comparison.

  1. Comparing balances:  Compare a newly printed Trial Balance or General Ledger Report for the month you are reconciling to a newly printed Trial Balance or General Ledger for the prior month. If the beginning balance for the reconciliation month does not match the ending balance for the prior month, editing of the Chart of Accounts will be required before the check reconciliation can be completed. Please contact the STI Support Department for assistance.

  2. Voided Checks:  If you choose to reconcile voided check entries in order to remove them from the check reconciliation screen, make sure the voided checks have a credit and a debit journal entry with the same check number to the same account. One way to do this is to print the Check Reconciliation Report for outstanding entries. Keep in mind that it will only include outstanding checks prior to the Closing Date specified when the Check Reconciliation was started. You can also print a Journal Report for un-reconciled checks only.

  3. Deposits with check numbers:  If deposits were entered with a Check # greater than zero AND there is a separate Cash Receipts Journal AND a journal other than the Cash Receipt Journal is specified as the Reconciliation Journal in Edit GLS Client, make sure all deposit entries are made to the correct journal. If there are deposits that have been entered into the software before the closing date that are not on the bank statement, these should be included in the Deposits in Transit field.

    If you do not use a separate Cash Receipts Journal or if the Reconciliation Journal is "0" (Not Used), mark the deposit transactions that are reconciled. If you have reconciled the deposits and there are deposits that have been entered into the software before the closing date that are not on the bank statement, no amount should be listed as Deposits in Transit. They are being included in the Outstanding Checks amount.

  4. Look for back dated transactions:  Compare a newly printed Trial Balance or General Ledger Report for the month you are reconciling with the previous month's Trial Balance or General Ledger printed at the end of the previous month (old report for previous month). If the beginning balance for the reconciliation month does not match the ending balance of the previous month (old report for previous month), but the beginning balance for the reconciliation month does match the ending balance of the previous month (new report for previous month), check the software for back-dated journal entries.  You can search for back-dated journal entries by running a Journal Report in record number order or use the drop down list for Record # in the Journal Entries data entry program.  A back dated journal entry will have a more recent reference number but would be out of date sequence. The logic here is that an entry was made to a month prior instead of to the reconciliation month, causing the reconciliation to be off.

REFERENCES


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