Operation date vs booking date in home accounting?

[Paweł Zając]

Hello.
In my bank account statements there are two dates assigned to each
transaction:
Operation date - date, when the transaction took place, eg. paying with
debit card
Booking date - date when the transaction has been recorded and added to
account balance

These dates are sometimes different.

When I create ofx files from these statements (using some kind of parsing
script) i choose Operation date to be used as transaction date in ofx. I do
this, because Operation date is the same as date on receipts which I use to
reconcile and analyse my expenses. The problem is that my bank use Booking
date to calculate balances, so sometimes my gnucash transaction record is
different than my bank statement. All in all the total balance on the end of
the period is the same, but particular transactions may differ in balance.
I'm totally new to accounting. What should I do? Is it a problem at all? It
doesn't (usually)  affect reports etc. What do you think?