Reconciling items on AP and AR tie-outs

When the subledger and the GL don't agree, the tie-out breaks the difference into reconciling items that add up to the cent. Each one is listed on the "reconciling items" sheet, down to the document or journal entry, with what it explains. The summary totals each kind, and what's left is Still unexplained.

Ledger Doctor matches each GL line to its Payables or Receivables document by the document number GP stamps on the line, never by the vendor or customer on it, which can be out of date. Purchasing receipts are matched through the voucher they were matched to.

About 40 seconds, narrated, with captions. Sample company, made-up data.

Items from the GL side

Opening balance: subledger vs the GL's beginning balance: The subledger at the end of the day before the GL's first open year, against the GL's beginning balance. GP keeps no GL detail before that, so this can't be traced further in GP. Documents brought in at go-live, dated before the first year with no GL entries of their own, count here.
Journal entries posted straight to the control accounts: General Journal, clearing and other entries that hit the control account without going through Payables or Receivables, so the subledger never saw them. Reverse or reclass them, or record the matching subledger document.
GL entries with no subledger document behind them: GL lines from Payables or Receivables, or unposted GL lines, that don't match any document in the subledger.

Items from the document side

Documents never posted to the GL: Documents in the subledger with no GL lines on the control account at all. Check whether their batch posted to the GL, or was posted with a different control account.
Discounts available posted to a separate account: With "Track discounts available in GL" turned on in GP, invoices post the discount available to a separate account, not the control account. Normal GP behavior; it's listed so the difference adds up.
Voided documents whose GL doesn't match the void: A void that didn't reverse the document's GL entries, or reversed a different amount.
Documents whose GL amount differs from the document: The document's GL lines on the control account don't add up to its amount.
Sales order deposits (posted to the deposits account, so they cancel): A sales order invoice with a deposit posts AR net of the deposit, and the deposit's payment posts to the deposits account instead of AR. The invoice and its payment show here together and cancel to the cent. Nothing needs doing.
Documents applied to each other whose differences cancel: An invoice and the payment applied to it, each with an equal and opposite difference (both never posted to the GL, for example). Together they don't change the difference, so they're shown as a pair, not as two items of work. The same goes for a group: one payment applied to several invoices, or several payments to one, whose differences cancel together to the cent. Each one's own GL entries can still be worth checking.
Documents that look like they reverse each other (not applied), whose differences cancel: An invoice and a credit for the same customer or vendor, dated within 60 days of each other, that aren't applied to each other but whose differences are equal and opposite. Most likely the credit reversed the invoice. Ledger Doctor can't be sure, so it shows them apart from the pairs above: confirm it, then apply them to each other in GP.

Items only in a tie-out as of today

When GP's application history doesn't add up to what GP shows open, a tie-out as of today uses GP's open balances, and these explain the gap, document by document:

Applied from documents that aren't posted yet: A cash receipt, payment or credit entered and applied in GP but still in an unposted batch (for cash receipts, the batch is named). It's normal; it clears when the batch posts.
Paid or applied by documents dated after the as-of date: The document itself is dated on or before the tie-out's date, but the payment or document applied to it has a GL posting date after it, like a check run dated next month that's already applied. So on the as-of date it was still open. The dates are shown.
Closed or zeroed with no application record: GP shows the document closed or with nothing left, but no payment or credit was ever applied to it. Usually it came from an earlier conversion or integration. Ledger Doctor takes it as closed on every date and lists it here at its full amount, since the GL may still carry it. Worth taking to your GP partner.
Reduced in GP with no application record: GP shows the document with less open than its amount, but no payment, credit or write-off was ever applied to it. Like the item above, it most likely came from an earlier conversion or integration. Ledger Doctor takes it as open at what GP shows on every date and lists here the amount GP took off it, since the GL may still carry the full amount. Worth taking to your GP partner.
Application history doesn't match what GP shows: Anything else where GP's amount remaining and its application history disagree.

Documents and applications GP kept twice

GP sometimes leaves a document, or an application between two documents, in both its open and its history table. It posted once, so the tie-out counts each one once, from history, and its summary says how many documents it found in both. GP's own aging reports may count them twice until they're fixed: checks C16 and C21 find the documents (with a one-click fix), and C58 the applications.

Still unexplained