QB Issue Resolution:

The first time you do a bank rec for the first time, there is no beginning balance. The beginning balance is a compilation of all the cleared items in the bank register.

Resolution for Issue 'Trying to do first reconciliation no beginning balance?' available: Yes (Solved).
Source: Intuit Community forum.

Trying to do first reconciliation no beginning balance?: this issue or error code is a known issue in Quickbooks Online (QBO) and/or Quickbooks. Support for this issue is available either by self-service or paid support options. Experts are available to resolve your Quickbooks issue to ensure minimal downtime and continue running your business. First try to resolve the issue yourself by looking for a resolution described below. If it is a complex issue or you are unable to solve the issue, you may contact us by clicking here or by using other support options.

Support for Balance
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Error Recovery for Balance [Canada]
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