Reconciliation Issue between payroll and General Ledger

Dear All,

We are trying to reconcile the balances between general ledger and payroll for one of the account i.e 22105 using following queries. But unfortunately we are finding some deferences.

Can any one please help us how to identify the deference.

Payroll Querry:

select sum(pcdv.DEBIT_AMOUNT)   "Debit",

        sum(pcdv.CREDIT_AMOUNT)    "Credit"

from pay_costing_details_v pcdv where 1=1

        and pcdv.EFFECTIVE_DATE >= '01-Jan-2013'

        and pcdv.EFFECTIVE_DATE <= '31-DEC-2015'

        and pcdv.segment4 = '22105'

General ledger query:

select  round(SUM(gjl.ENTERED_DR),2) DEBIT,

        round(SUM (gjl.ENTERED_CR ),2) CREDIT,

        round(SUM(gjl.ENTERED_DR),2) - round(SUM (gjl.ENTERED_CR ),2) defference