If a cashbook has not been reconciled correctly, items may accumulate in the Cashbook for reconciliation but may never be reconciled.

Ideally it would be best to try and resolve why there are entries left unreconciled, i.e. why was the receipt entered in the first place, what was reconciled in place of the unreconciled item etc., why has a deposit supplement not been banked (is it in someone’s handbag).   If this is not possible, then a ‘journal’ entry will need to be entered to enable these items to be reconciled in order to remove them. 

Expenses

‘Stale’ cheques and unreconciled Direct Debits can be deleted from the list of unreconciled items.  The deletion will be reported in the current GST period as recorded in Incisive.  It would pay to ensure that the GST periods have been closed off to the correct point before carrying out any deletions (Reports – Financial – GST Report).