HI,

 Thanks for your article.  Recently I had the same issue, after going thru' many articles, I realized that very recently i had modified my Payroll Bank Account name in 'Chart of Accounts'. Looks like when you modify Bank account name like that, it does create another account with new name while keeping the 'old' bank account chart of account  'as-is'. As you had mentioned , i merged both accounts by keeping /updating same name on both and it got merged. Now Payroll entires are matching automatically. Thanks a lot.