Hi Sridhar,
Here we need to understand the concept of F101. This transaction does not move the open items under old reconciliation account to new reconciliation account. This transaction shows the old reconciliation account balance in the new reconciliation account at year end report.
For an example if you have posted 5 documents before reconciliation account change, and 4 documents to new reconciliation account, now at year end report, F101 runs and the report checks if there is a change in reconciliation account. If it finds the changes then this report takes the balance of these 5 documents from old Recon. account and post this balance to new Recon. account. Because reconciliation account can not be directly posted to, the posting will be done in Adjustment accounts (as setup in OBBU). The report also creates the postings in order to cancel this correction posting one day after the year end closing. This report does not change e.g. these 5 documents itself.
The balance in the old reconciliation account will be zero once the all the open items are cleared in old Recon. Account.
Thanks
Naseem