Opening entry should not be considered in bank reconciliation statement
diff --git a/erpnext/accounts/report/bank_reconciliation_statement/bank_reconciliation_statement.py b/erpnext/accounts/report/bank_reconciliation_statement/bank_reconciliation_statement.py
index 4fda030..923aa34 100644
--- a/erpnext/accounts/report/bank_reconciliation_statement/bank_reconciliation_statement.py
+++ b/erpnext/accounts/report/bank_reconciliation_statement/bank_reconciliation_statement.py
@@ -26,7 +26,7 @@
 	amounts_not_reflected_in_system = frappe.db.sql("""select sum(ifnull(jvd.debit, 0) - ifnull(jvd.credit, 0))
 		from `tabJournal Voucher Detail` jvd, `tabJournal Voucher` jv
 		where jvd.parent = jv.name and jv.docstatus=1 and jvd.account=%s
-		and jv.posting_date > %s and jv.clearance_date <= %s
+		and jv.posting_date > %s and jv.clearance_date <= %s and ifnull(jv.is_opening, 'No') = 'No'
 		""", (filters["account"], filters["report_date"], filters["report_date"]))
 
 	amounts_not_reflected_in_system = flt(amounts_not_reflected_in_system[0][0]) \
@@ -61,6 +61,7 @@
 		where jvd.parent = jv.name and jv.docstatus=1
 			and jvd.account = %(account)s and jv.posting_date <= %(report_date)s
 			and ifnull(jv.clearance_date, '4000-01-01') > %(report_date)s
+			and ifnull(jv.is_opening, 'No') = 'No'
 		order by jv.name DESC""", filters, as_list=1)
 
 	return entries