Recordkeeping question - transaction out of range

[Dale Alspach]

I am not an accountant but I would make sure that the opening balance
for the checking account did not include the check and enter an equity
transaction for the check.  In other words I would take the opening
balance to be the balance from the last bank statement for 2003.  For each
uncleared check or deposit written prior to Jan 1, 2004 I would enter
a transaction to an equity account named something like "uncleared 2003
transactions". Then the account should reconcile with the bank statement.

Dale Alspach