Another thing I noticed is that BR reverses the cheque back to the original cheque date but GL reverses it as of the date the BR reversal is done. For example, if a cheque was issued in Oct '08 and reversed in May '09, BR removes the item from the outstanding cheque list as of Oct '08 whereas the GL entry is dated May '09. Therefore when trying to reconcile BR back to GL there is a discrepancy in the control account as a result of this timing.

I understand that one way to get around this date issue would be to login to BR with a session date of Oct '08 (as it's the session date that BR sends with GL entry), however that poses issues if the GL for that period has been closed. As the cheque is not technically reversed until May '09 it should still be outstanding up to that point in time and should not reversed through BR back to Oct. The difference in dating of reversal items between BR and GL makes it very difficult to balance between the two ledgers and also makes the outstanding cheque listing inaccurate if BR is reversing a cheque back to a date that is prior to the actual reversal. From an accounting perspective the fact that BR (which is the subledger) is reversing this cheque as of a different date than the GL is a crazy concept - how can these two ledgers possibly ever balance??