> 
> As for changing "reconciled" transactions, it is unclear to me what 
> relationship exists between the "transaction" and the "JEs".

It is the JEs that get reconciled.

> 
> Each JE would get reconciled separately. Therefore you could have a 
> transaction transferring funds from one account to another with one entry 
> reconciled and the other still pending. Changing the "Payee" would not affect 
> the JEs. However, changing the date could.

I occasionally do change the date when I find the date on which I actually
wrote the cheque (the bank only gives cleared dates).  However, in Gnucash,
this would probably not be necessary -- I would merely be providing extra
information when I find the chequebook.

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