The Apple ID registered in the iMessages account on the Mac version of Messages is the same one you have entered on your iPhone ?
On the iPhone in Settings > Messages > Send and Receive the iPhone Number and Apple ID are ticked ?
Which of these is being used as the "Send New Messages from" ID ?
Have you restarted Messages on the Mac ?
Have you put the iPhone in Airplane Mode ?
Is Messages "On" on the iPhone ?
Please, if posting Logs, do not post any Log info after the line "Binary Images for iChat"
iMac 2.5Ghz 5i 2011 (Mountain Lion 10.8.2)
G4/1GhzDual MDD (Leopard 10.5.8)
MacBookPro 2Gb (Snow Leopard 10.6.8)
Mac OS X (10.6.8),
Couple of iPhones and an iPad
"Limit the Logs to the Bits above Binary Images." No, Seriously