Just started working for a company that never used the Sage 50 reconciliation part of Sage. Now they want to start, 10 years later! Unfortunately, the person who was doing the books was  unconcerned with entering bank fees, owner's draws, and other bank transactions. In other words, Sage and the bank do not match at all! Since the books for prior years have been closed I cannot enter these items without messing up prior years, so that's not an option. My question is when I do the first bank reconciliation, what account should I allocate the unresolved amount to (the adjustment)? And how will this adjustment affect the current year income statement?