Check out this thread - Sub accounts in money.
First I deposit into the Bank Activity (BA) account. Using the same date, I move that money into the individual scout accounts. I pull all of the info from my paper log I keep with me, so when I move the money to the scout accounts, I mark them Reconciled and check off the lines in my log. The BA account should be back to zero. Then when the bank statement comes in, I mark those entries (deposits/checks/fees) Reconciled, so everything should be reconciled in the BA account except for the items that haven’t yet cleared the bank.