Why don't my G/L beginning balances for the new year match the ending balances for the prior year?

Question:

Why don't my G/L beginning balances for the new year match the ending balances for the prior year?

Resolution:

The most common reason that the closing and opening balances are different is that entries were made to the prior year AFTER the initial year end close was performed.  To rectify this, re-run the GL Year End Close.

The Year End Close can and should be run every time adjusting entries are made to the prior year.  By re-running it, the opening balances are recalculated according to the new ending balances.