In Odoo 16, the balance (= debit - credit) of a bank account (type = bank & liquidity) appears in two different places : 

• Balance in general ledger = balance of all debit/credit journal items imputing the bank account

• Balance in the bank journal = balance of all debit/credit journal items in the bank transactions of the bank account → /!\ miscellaneous operations attributed to the bank account will not be taken into account in this balance /!\

Consequence : If you have a miscellaneous operation (for example, the opening balance) attributed to the bank account, you will have a discrepancy between both balances. The amount will appear in the general ledger but not in the bank journal.

How to proceed ?

1. Import the opening balance (miscellaneous operation), and put the bank amount on a suspense account (type = current asset & allow reconciliation = TRUE) NOTE: it must be another suspense account than the default one of your bank journal (because we can't validate a reconciliation with the default suspense account as counterpart) 

2. In the bank journal, keep the first bank transaction with the opening amount (note : this statement is automatically posted if your bank statements are registered via automated bank synchronization. In case you register your bank statements manually or via import, you can create the first bank transaction manually with the opening amount at the opening date).

3. In the bank journal, reconcile the first bank transaction with the journal items of step 1) 

→ The balance in general ledger for the bank account should now match the balance in the bank journal

Note : if a discrepancy remains, it probably means that you have another miscellaneous operation attributed to the bank account. To correct this, follow the same logic →  change the bank account to a suspense account in the miscellaneous operations. Then, reconcile this journal item with the related bank transaction.