Hi Muhammad Mughal try the following:

1. Ensure there are no outstanding unposted GL-AR or GL-AP Journals that include A/R Receipts or A/R Payments.

2. Check the G/L Transaction History for the Bank's G/L account and check no-one has posted any journals directly to the Bank's G/L code.  You should lock the Bank's G/L account as a control account to prevent posting to it - transactions should only be posted to it via generated journals from Subledger transactions.

3.  Print out the last two or three posted Bank Rec's using Bank Transaction Reports -> Reconciliation Posting Journal to see where the Bank was last in balance and work from there to try and identify the issue.

Good Luck!

HI Again,

thanks for the help. you were right . JE was posted directly to Bank. now its reconciled. i think now its safe to post the reconciliation??

HI Again,

now i am reconciling next month, and this came up. deposits o/s and withdrawals o/s are out. should i do the same? 

Hi Muhammad Mughal yes its safe to post the reconciliation now.

Hi Muhammad Mughal ensure the closing statement balance is correct from the Bank at 30 April, then again check for any GL-JE posted to the Bank G/L Code, also look for any Bank Transfers that were posted that accidentally included service charges.  Otherwise the same advice applies.  Its not easy catching up on these Bank Rec, it takes a lot of time, best of luck!