I am having this problem, but only in ONE of my accounts!!!  All of the accounts are manual entry (low transaction numbers, no reason to set up imports) After updating to QBMac 2019, this one account not only has a bad starting balance, but when I enter Bank Fees in the reconcile screen, and reconcile (I've even gone as far as to adjust the starting balance just to finish), when I look at the account ledger, there are TWO entries for the fee - one as a payment and one as a deposit.  The payment is dark check marked (reconciled), the deposit has no check mark, but adjusts the balance.  If I try to delete the deposit, I get the reconciliation warning.  If I follow through, QB deletes BOTH bank fee entries.  This does NOT happen with the other accounts.  And did NOT happen prior to installing 2019.