I am preparing the accounts for a company that uses cash accounting for their VAT returns. I have reconciled the output VAT to turnover accounting for VAT on opening and closing debtors and bad debt and this was fine. But I cannot reconcile the outstanding VAT to the balance sheet. BS is showing £2500 debit balance not including the final VAT return in the year. After accounting for the VAT on closing debtors and creditors I have calculated a debit balance of £7,000. They are a construction company that provides mostly Z/R services so I'm expecitng a debit balance. I've check for unallocated payments and receipts and there are none. I've gone through the VAT account and there isn't any unsuall adjustments or journals. The company uses Quickbooks Online and the data is in good order. Any suggestions on where to look next....?