Reconciling TR-LO and FI Balances Manually 
Use
The local currency amounts in FI and TR-LO are converted independently of each other.
Since the local currency amounts are converted at different summarization levels (TR-LO document, FI document, FI account transaction figures), there may be rounding differences when you compare TR-LO and FI.
In FI documents, the system clears any difference between the debit and credit sides after the local currency changeover by means of an additional posting item.
If you reverse the original document from TR-LO, the system does not automatically reverse the adjustment item added to the FI document after the changeover. You can take it off the books manually.
Procedure:
However, this is not a prerequisite for using the consistency checks for later postings in FI and TR-LO.