The truth is, this does happen, but you want it to happen less. Banks accept certain amount of risk due to logistical limitations, but always seek ways to reduce it.
Tradeoff between availability and consistency. Not to error when accepting a transaction probably makes bank good money, but showing correct numbers all the time or handling transactions larger than entire account balance probably only ever helps poor people like me who anxiously check incoming transactions at the ATM and we don't make banks lots of money. So a queue of transactions to record doesn't sound like a problem, but idk I don't work at a bank
