Why not just mark all the outstanding checks a "Cleared" in BankRec and keep on going? No general ledger transactions are created when this is done. If you need to adjust the bank balance after actually doing the first reconciliation, record a manual payment or receipt (depending on the reconciliation error) to the bank g/l account and post it. This will have the effect of adjusting the bank statement balance in BankRec without changing the bank g/l balance.