How would I make a journal entry if I were buying land and a building vs the appraised value which is higher.

Cost concept: record at cost, not appraised value.

Historical Cost Concept

What we do to find the right amount for the bank reconciliation when we have the cash transaction, the balance book, and the notes?

manjola, first please start your own thread. We'd have a huge mess on our hands if everyone just kept tagging onto everyone else's threads.

Second, you're asking a question that entails a lot of different things. A bank reconciliation is usually about a half chapter's worth of a typical textbook and cannot be explained in a forum situation like this. I could tell you the basic concept, but for most people, that isn't going to tell them how to actually do one.