There are several reasons that invoices show amounts that don't match bank statements or accounting records - (i) An invoice could also be partially paid, (ii) Discounts could also be given for early payment, (iii) Bank charges could also be deducted, for instance, if there's a foreign currency transaction, (iv) Delivery of products could also be delayed, which delays payment, (v) Timing of payments and deposits may fall outside the scope of your reconciliation period, (vi) Missing or duplicate invoices