Cash Management :General Ledger Reconciliation Report works on the following principles

The GL reconciliation report works on the following principles 

a. Payments which have been credited into the GL Cash Account but not 
Reconciled against a Bank Statement Line in the current period - these 
payments are deducted from the Bank Statement Closing Balance. 

b. Payments which have not been credited into the GL Cash Account but are 
Reconciled against a Bank Statement Line in the current period - these 
payments are added to the Bank Statement Closing Balance. 

c. Payments which have not been credited into the GL Cash Account and are 
not Reconciled against a Bank Statement Line but appear on a Bank Statement 
in the current period - these payments are added to the Bank Statement 
Closing Balance. 

Please note that transactions available for reconciliation is very different 
from GL report on the principles listed above. 

The accounting is only done for the payment creation, ie, accounting line 
only for AE_LINE_TYPE_CODE="CASH CLEARING" exists in the xla_ae_lines table. 

There is no accounting line for the "CASH" account. 
This payment is not accounted into the GL CASH account ==> will NOT show 
up on the "General Ledger Reconciliation Report".