 keeping that in mind we're doing a full service accounting system we're practicing here so there's going to be differences then if i go back on over between the balance as of the end of january so we're doing as of a point in time we're looking at our bank statement as of a point in time that's why we use the bank statements and not just a running balance we have in our books the 8 8 8 10 25 on the bank statement we've got 61 241 85 so we have to reconcile those two things it's not unusual to have a different balance on our books than the banks if we have timing differences it would be unusual if we constructed our books directly from the bank feeds because then all the information on the bank statement should mirror what we use to create our books but that's not what happens in a full service accounting system we enter the traction transactions on our books when they happen not when they clear the bank and then we match them out to the bank and that's what we're going to do here and that means that where there might be timing differences those items which we know about that the bank doesn't know about the most obvious example being outstanding checks those have the biggest lag of a timing difference are related to them as transactions become more automated that those timing differences should be smaller and smaller but you could still you know have them if you're doing a full service accounting system that's the that's the general idea