The Pre-close report will reflect account balances using both posted and not yet posted transactions that may exist in either sub modules or open journal entry batches.

An Income Statement can be filtered to include Not Yet Posted transactions or to only include posted transactions. If the account balances match when the Income Statement includes not yet posted transactions, this verifies that there are transactions out there affecting that account balance for the year that still need to be posted.

Ensure that there are no unposted transactions for the account where the difference shows in that fiscal year by posting to the General Ledger.