Example report (made-up numbers)
Month: 2026-09
Checks to make next

1. The books and bank totals differ, and the files do not yet show why.
Amount to check: -USD 125.00
The selected entries in your books total -USD 250.00. The bank rows total -USD 125.00. The difference is -USD 125.00. Entries that add up in the books do not show which records belong together.
Rows: books.iif row 4; books.iif row 7; bank.csv row 2
Next: Ask your bookkeeper to check the original entries and the bank records listed here. What explains the difference? Do not add an adjustment just to make these totals agree.

2. The files do not confirm which transfer belongs to this bank entry.
Your bank file doesn't show a confirmed transfer reference.
Rows: bank.csv row 2; payment-company.csv row 7
Next: Check your bank statement for the transfer reference. Ask PayPal for its transfer record, then check that both references identify the same payment.

3. The transfer may have been entered twice in the books. The original records must confirm it.
More than one group of transfer entries in the books has the same date, accounts, amount and direction. This does not show that money moved twice.
Rows: books.iif row 4; books.iif row 5; books.iif row 7; books.iif row 8
Next: Ask your bookkeeper to check the entry references and original records for each group. Do entries in both connected accounts describe the same transfer? Confirm that before deleting anything.

Your next step: take these checks and the original records to your bookkeeper or accountant. They decide how to record fees, refunds, transfers and currency differences. This report does not change your books or give accounting, tax or legal advice.

Source appendix
Files checked:
File 1 (PayPal): File could be read; original records still need checking
File 2 (bank): File could be read; original records still need checking
File 3 (books): File could be read; original records still need checking
Check the difference between the books and bank [Source: books.iif / row 4 / columns "ACCNT", "DATE", "AMOUNT", "TRNSTYPE"; books.iif / row 7 / columns "ACCNT", "DATE", "AMOUNT", "TRNSTYPE"; bank.csv / row 2 / columns "Date", "Amount"]
Check the transfer reference [Source: bank.csv / row 2 / columns "Date", "Amount"; payment-company.csv / row 7 / columns "Record type", "Gross  amount", "Total fees net billed", "Net  amount ", "Related record ID"]
Check whether the transfer was entered twice [Source: books.iif / row 4 / columns "TRNSTYPE", "DATE", "ACCNT", "AMOUNT"; books.iif / row 5 / columns "TRNSTYPE", "DATE", "ACCNT", "AMOUNT"; books.iif / row 7 / columns "TRNSTYPE", "DATE", "ACCNT", "AMOUNT"; books.iif / row 8 / columns "TRNSTYPE", "DATE", "ACCNT", "AMOUNT"]
Net amount in the selected PayPal rows: USD 125.00 [Source: payment-company.csv / row 7 / columns "Record type", "Gross  amount", "Total fees net billed", "Net  amount ", "Related record ID"]
Total balance left and available in the payment account: USD 125.00 [Source: payment-company.csv / row 5 / columns "Balance ", "Available", "Withheld", "Total"; payment-company.csv / row 4 / columns "Balance ", "Available", "Withheld", "Total"]
Other money added to the payment account: USD 125.00 [Source: payment-company.csv / row 7 / columns "Record type", "Gross  amount", "Total fees net billed", "Net  amount ", "Related record ID"]
Bank-account entries in your books: -USD 250.00 [Source: books.iif / row 4 / columns "ACCNT", "DATE", "AMOUNT", "TRNSTYPE"; books.iif / row 7 / columns "ACCNT", "DATE", "AMOUNT", "TRNSTYPE"]
Difference between the books and bank: -USD 125.00 [Source: books.iif / row 4 / columns "ACCNT", "DATE", "AMOUNT", "TRNSTYPE"; books.iif / row 7 / columns "ACCNT", "DATE", "AMOUNT", "TRNSTYPE"; bank.csv / row 2 / columns "Date", "Amount"]