In some cases, the Accounts Receivable balance on the Balance Sheet Accrual report does not match the amount shown by A/R Aging reports.
For example, in the below report, Balance Sheet Accrual, as of 12/31/2019 it shows A/R = $107,019.88.
However, the A/R Aging Summary report (and many other aging reports) as of 12/31/2019 shows a balance of $105,819.88.
This means there is a discrepancy of $107,019.88 - $105,819.88 = $1,200 between the Balance Sheet and A/R Aging.
The two balances are different because there might be some general journal entries on the A/R account that are not included on the aging reports, but are included on the Balance Sheet report. This is the default behavior of most of the aging reports. For example, in the above case, we have one journal entry that accounts for the difference.
However, we have another report AR Aging with General Journals that includes the general journal details also, provided we set the relevant parameter.