Since a bank reconciliation is reconciling the general ledger to the bank statement, being able to make a general ledger adjusting entry that does not appear in the bank reconciliation is very concerning. Since it's also possible to create a bank entry that does not affect the general ledger, it's possible for the bank reconciliation balance to diverge from the general ledger balance. This makes the bank reconciliation of limited value since it can contain entries that have no effect on the general ledger, and can omit entries that affect the general ledger.

Comments

  • It is possible to create an entry in Sage for *any* subledger that does not affect the GL, so why single out Bank Rec? Set the bank account in the GL as a Control Account and only allow the appropriate subledgers to post to it. Transactions flow one way to the GL always. Asking to have them flow from the GL to the subledger isn't needed.