GPT-5.3-Codex vs Qwen3.7 Max for bookkeeping

You have an **unexplained difference of £36.00**:

\[
£8,412.55 - £8,376.55 = £36.00
\]

The £120 unpresented cheque and £120 lodgement cancel out, so they are **not** the cause.

### What kind of error this is
This is the classic pattern of a **transposition error** (digits swapped), e.g. **£451** vs **£415**.

\[
451 - 415 = 36
\]

### The quick arithmetic rule
If a reconciliation difference is divisible by **9**, suspect a transposition or similar digit error.

\[
36 \div 9 = 4 \text{ exactly}
\]

So £36 immediately points to that class of e…

# Bank Reconciliation Error Analysis

## 1. The Difference

| | £ |
|---|---|
| Bank statement closing balance | 8,412.55 |
| Cash book closing balance | 8,376.55 |
| **Difference** | **36.00** |

The outstanding items (unpresented cheque £120 and lodgement £120) cancel each other out, so the adjusted bank balance remains £8,412.55. The unreconciled difference is **£36.00**, with the bank balance sitting higher than the cash book.

---

## 2. Type of Error

This is a **transposition error** — two adjacent digits have been swapped when entering…