statement reconciliation

When you give us sample data and the results, NEED TO BE ACCURATE.
No idea why result in unreconciled sheet contains so many data that are not in statement sheet.

This is still my guess.

Sub test()
    Dim a, i As Long, t As Long, dic As Object
    Const keyCol As Long = 9, sumCol As Long = 5
    Set dic = CreateObject("Scripting.Dictionary")
    a = Sheets("statement").[a4].CurrentRegion.Value
    For i = 2 To UBound(a, 1)
        If Not dic.exists(a(i, keyCol)) Then
            dic(a(i, keyCol)) = Array(CreateObject("Scripting.Dictionary"), _
                                CreateObject("Scripting.Dictionary"))
        End If
        t = IIf(a(i, sumCol) >= 0, 0, 1)
        dic(a(i, keyCol))(t)(a(i, sumCol)) = Trim$(dic(a(i, keyCol))(t)(a(i, sumCol)) & " " & i)
    Next
    Reconciled a, dic
    Unreconciled a, dic
End Sub

Sub Reconciled(a, dic As Object)
    Dim e, s, w, x, y, temp
    Dim i As Long, ii As Long, n As Long
    ReDim b(1 To 1)
    For Each e In dic
        For Each s In dic(e)(0)
            If dic(e)(1).exists(s * -1) Then
                x = Split(dic(e)(0)(s))
                y = Split(dic(e)(1)(s * -1))
                For i = 0 To Application.Min(UBound(x), UBound(y))
                    ReDim temp(1 To UBound(a, 2) * 2 + 1)
                    For ii = 1 To UBound(a, 2)
                        temp(ii) = a(y(i), ii)
                        temp(ii + UBound(a, 2) + 1) = a(x(i), ii)
                    Next
                    b(UBound(b)) = temp
                    ReDim Preserve b(1 To UBound(b) + 1)
                    x(i) = "": y(i) = ""
                Next
                x = Trim$(Join(x))
                If x = "" Then
                    dic(e)(0).Remove s
                Else
                    dic(e)(0)(s) = x
                End If
                y = Trim$(Join(y))
                If y = "" Then
                    dic(e)(1).Remove s * -1
                Else
                    dic(e)(1)(s * -1) = y
                End If
            End If
        Next
    Next
    ReDim Preserve b(1 To UBound(b) - 1)
    With Sheets("reconciled")
        .Rows("5:" & Application.Max(5, .Cells.SpecialCells(11).Row)).ClearContents
        If b(1)(1) <> "" Then
            ReDim Preserve b(1 To UBound(b) - 1)
            .[a5].Resize(UBound(b), UBound(a, 2) * 2 + 1) = Application.Index(b, 0, 0)
        End If
    End With
End Sub


Sub Unreconciled(a, dic)
    Dim e, s, v, x, n As Long, i As Long, ii As Long, temp
    ReDim b(1 To 1), c(1 To 1), temp(1 To UBound(a, 2))
    For Each e In dic
        n = 0
        For i = 0 To 1
            For Each s In dic(e)(i)
                For Each v In Split(dic(e)(i)(s))
                    For ii = 1 To UBound(a, 2)
                        temp(ii) = a(v, ii)
                    Next
                Next
                If i = 0 Then
                    b(UBound(b)) = temp
                    ReDim Preserve b(1 To UBound(b) + 1)
                Else
                    c(UBound(c)) = temp
                    ReDim Preserve c(1 To UBound(c) + 1)
                End If
            Next
        Next
    Next
    With Sheets("unreconciled")
        .Rows("5:" & Application.Max(5, .Cells.SpecialCells(11).Row)).ClearContents
        If b(1)(1) <> "" Then
            ReDim Preserve b(1 To UBound(b) - 1)
            .[a5].Resize(UBound(b), UBound(a, 2)) = Application.Index(b, 0, 0)
        End If
        If c(1)(1) <> "" Then
            ReDim Preserve c(1 To UBound(c) - 1)
            .[n5].Resize(UBound(c), UBound(a, 2)) = Application.Index(c, 0, 0)
        End If
    End With
End Sub