I had to close one account due to it being hacked, I opened another account. how to I start the reconcileing of the new acct. because the beginning balance is not the same.

Thank you for posting your concern here in the Community, @ellard13.
 

I'll be happy to lend a hand. If you're reconciling multiple months, do them one statement at a time starting with your oldest statement. 
 
Let me give you the steps on how to start reconciling the transactions in your new account.
 

Here's how:

1. Ensure to match and categorize all your downloaded transactions if your accounts are connected to online banking.
2. Click the Gear icon then select Reconcile. As this is the first time you'll reconcile select Get started to continue.
3. Choose the account you want to reconcile in the Account dropdown. Make sure it's the same one on your statement.
4. Review your Beginning balance and make sure it matches your statement.
5. Type your Ending balance and Ending date on your statement. Other banks call an ending balance a "new balance" or a "closing balance"
6. After seeing it, review the Last statement ending date. This is the end date of your last reconciliation.
7. Once you're ready, select Start reconciling.

Since you mentioned that your beginning balance is not the same as your statement, most of this is caused by an incorrect opening balance, correcting this will fix your beginning balance issue.  

You can check this link to review your opening balance: Fix issues the first time you reconcile an account in QuickBooks Online.

I'll add an additional article below if you want to learn how to edit opening balances to have an accurate and organized chart of accounts.

• Enter and manage opening balances in QuickBooks Online.

Don't hesitate to reach us back or leave a reply if you need further assistance with reconciling your account. We'll be happy to help. Have a good one!