Mismatch in GL balance between FAGLB03 and FAGLL03

Issue:

General Ledger account balance displayed in transaction FAGLB03, may not match with balance for the same period shown on double clicking any cell in FAGLB03. or with transaction FAGLL03.

Causes:

There could be various reasons for mismatch between FAGLB03 and FAGLL03, Below are some of  the common reasons 

Reason One: Transaction Figures not updated 

Some documents were posted in entry view, but did not update the ledger totals  

Solution:

To identify and correct such documents, follow the steps below 

• Execute t-code FAGLF03 ( Program: TFC_COMPARE_VZ) to compare document and transaction figures in order to identify the documents in error
• If FAGLF03 identifies documents which are not posted to one or more ledgers, Execute t-code GLGCU1 (Program: RGURECGLFLEX) to update the transaction totals for the documents in error in the corresponding ledgers 

Reason Two: Incorrect negative postings 

Due to a program error, some debit line items may be displayed as credit line items in transaction FAGLL03 or some credit line items may be displayed as debit line items as shown in the screenshot below.This is usually for negative postings made due for reversals

Solution:
There could be various causes for this error,
Check the following SAP notes for resolution according to your system conditions

Note 1113114 - FAGLL03: Incorrect plus/minus signs for negative postings
Note 1163346 - FAGLL03: Incorrect plus/minus signs for negative postings(2)
Note 1170400 - Document splitting: Incorrect posting key in new G/L

Reason Three: Database Inconsistencies 

Inconsistencies in the database at various levels may cause the transaction totals and balance to differ.

Solution:

Several reports are provided by SAP to analyze database inconsistencies for relevant tables. 

Note 1155429 - Analysis:Posting keys/debit/credit indicators in FI-GL (new) 

The not above provides reports to detect and analyze database inconsistencies in new GL line items.