Thanks Tamar,
I am the bank. This is my app and other than being able to provide proof of all transactions, I am under no regulations or otherwise.

Having said that, I want to do the "right thing". If I get my tables designed properly, it will all work out. This app is in use at multiple sites and always balances properly. As far as adjusting rather than creating new transactions, this is why I am revisiting the app's design. I want to ADD the ability to create new adjusting transactions whereas today, when this is required I have to do it manually as the app is not flexible enough to handle it.

Thanks again,
John