In the posted bank account reconciliation we now have a total amount of Outstanding Items and Deposits in Transit line balances that make up the difference between Bank and Book balances. It would be more useful for accountants to see the itemized list of what makes up those balances rather than a listing of what has cleared in both. If we wanted that, we could just look at the bank statement. Outstanding balances and open differences are more important to see in detail on a bank reconciliation.