Match finance balances and document what still needs review. — Claude Skill
Un Skill de Claude para Claude Code por anthropics✓ — ejecutar /reconciliation en Claude·Actualizado el 12 jun 2026·vmain@b8e8089
Compares GL, subledger, bank, and third-party balances, categorizes differences, ages open items, and prepares close review notes.
- Compares general ledger balances to bank statements, subledgers, or third-party reports.
- Categorizes differences as timing, adjustment required, or investigation required.
- Ages open items so old or material exceptions do not drift from close to close.
- Produces review-ready reconciliation notes for finance close sign-off.
A finance team manually compares balances and carries unresolved items forward with inconsistent categorization.
Run /reconciliation to structure the comparison, categorize every item, age exceptions, and prepare review-ready documentation.
Para quién es
Qué hace
Match cash GL balances to bank statements and explain deposits, checks, fees, and interest.
Compare control accounts to AR, AP, fixed asset, inventory, prepaid, or accrual detail.
Find differences between related entities before consolidation.
Cómo funciona
Choose the reconciliation type: bank, GL-to-subledger, intercompany, or third-party.
Provide the account, period, source balances, and supporting details.
Compare both sides, list reconciling items, and categorize each difference.
Prepare aging, escalation, journal entry needs, and close sign-off notes.
Opciones de entrada
Account name, GL account, entity, cutoff date, and close period.
Ejemplo
Account: Operating Cash - 1020. Period: May close. Bank statement balance: $248,920. GL balance: $241,480. Known items: - Deposits in transit: $6,200. - Outstanding checks: $1,950. - Bank fee not recorded: $85. - Interest income not recorded: $15. Materiality threshold: $500. Need: reviewer-ready reconciliation summary.
The skill compares the bank view and the accounting ledger view, then explains which differences are timing items and which need accounting entries.
Deposits in transit and outstanding checks explain normal timing differences. The bank fee and interest income need to be recorded in the GL.
Prepare a journal entry for the $85 bank fee and $15 interest income because they are not yet reflected in the GL.
After known items are applied, no unexplained difference above the $500 threshold remains.
Reviewer should confirm support for deposits in transit and outstanding checks, then approve the two small GL adjustments.
Métricas que mejora
Funciona con
Prepare shared reconciliation schedules and exception trackers.
Query transaction detail, subledger extracts, and finance-system exports for reconciliation.
Prepare reconciliation workbooks, aging analysis, and review documentation.
Primary finance system for GL balances, control accounts, journals, and close reconciliation.
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Reconciliation
Important: This skill assists with reconciliation workflows but does not provide financial advice. All reconciliations should be reviewed by qualified financial professionals before sign-off.
Methodology and best practices for account reconciliation, including GL-to-subledger, bank reconciliations, and intercompany. Covers reconciling item categorization, aging analysis, and escalation.
Reconciliation Types
GL to Subledger Reconciliation
Compare the general ledger control account balance to the detailed subledger balance.
Common accounts:
- Accounts receivable (GL control vs AR subledger aging)
- Accounts payable (GL control vs AP subledger aging)
- Fixed assets (GL control vs fixed asset register)
- Inventory (GL control vs inventory valuation report)
- Prepaid expenses (GL control vs prepaid amortization schedule)
- Accrued liabilities (GL control vs accrual detail schedules)
Process:
- Pull GL balance for the control account as of period end
- Pull subledger trial balance or detail report as of the same date
- Compare totals — they should match if posting is real-time
- Investigate any differences (timing of posting, manual entries not reflected, interface errors)
Common causes of differences:
- Manual journal entries posted to the control account but not reflected in the subledger
- Subledger transactions not yet interfaced to the GL
- Timing differences in batch posting
- Reclassification entries in the GL without subledger adjustment
- System interface errors or failed postings
Bank Reconciliation
Compare the GL cash balance to the bank statement balance.
Process:
- Obtain the bank statement balance as of period end
- Pull the GL cash account balance as of the same date
- Identify outstanding checks (issued but not cleared at the bank)
- Identify deposits in transit (recorded in GL but not yet credited by bank)
- Identify bank charges, interest, or adjustments not yet recorded in GL
- Reconcile both sides to an adjusted balance
Standard format:
Balance per bank statement: $XX,XXX
Add: Deposits in transit $X,XXX
Less: Outstanding checks ($X,XXX)
Add/Less: Bank errors $X,XXX
Adjusted bank balance: $XX,XXX
Balance per general ledger: $XX,XXX
Add: Interest/credits not recorded $X,XXX
Less: Bank fees not recorded ($X,XXX)
Add/Less: GL errors $X,XXX
Adjusted GL balance: $XX,XXX
Difference: $0.00
Intercompany Reconciliation
Reconcile balances between related entities to ensure they net to zero on consolidation.
Process:
- Pull intercompany receivable/payable balances for each entity pair
- Compare Entity A's receivable from Entity B to Entity B's payable to Entity A
- Identify and resolve differences
- Confirm all intercompany transactions have been recorded on both sides
- Verify elimination entries are correct for consolidation
Common causes of differences:
- Transactions recorded by one entity but not the other (timing)
- Different FX rates used by each entity
- Misclassification (intercompany vs third-party)
- Disputed amounts or unapplied payments
- Different period-end cut-off practices across entities
Reconciling Item Categorization
Category 1: Timing Differences
Items that exist because of normal processing timing and will clear without action:
- Outstanding checks: Checks issued and recorded in GL, pending bank clearance
- Deposits in transit: Deposits made and recorded in GL, pending bank credit
- In-transit transactions: Items posted in one system but pending interface to the other
- Pending approvals: Transactions awaiting approval to post in one system
Expected resolution: These items should clear within the normal processing cycle (typically 1-5 business days). No adjusting entry needed.
Category 2: Adjustments Required
Items that require a journal entry to correct:
- Unrecorded bank charges: Bank fees, wire charges, returned item fees
- Unrecorded interest: Interest income or expense from bank/lender
- Recording errors: Wrong amount, wrong account, duplicates
- Missing entries: Transactions in one system with no corresponding entry in the other
- Classification errors: Correctly recorded but in the wrong account
Action: Prepare adjusting journal entry to correct the GL or subledger.
Category 3: Requires Investigation
Items that cannot be immediately explained:
- Unidentified differences: Variances with no obvious cause
- Disputed items: Amounts contested between parties
- Aged outstanding items: Items that have not cleared within expected timeframes
- Recurring unexplained differences: Same type of difference appearing each period
Action: Investigate root cause, document findings, escalate if unresolved.
Aging Analysis for Outstanding Items
Track the age of reconciling items to identify stale items requiring escalation:
| Age Bucket | Status | Action |
|---|---|---|
| 0-30 days | Current | Monitor — within normal processing cycle |
| 31-60 days | Aging | Investigate — follow up on why item has not cleared |
| 61-90 days | Overdue | Escalate — notify supervisor, document investigation |
| 90+ days | Stale | Escalate to management — potential write-off or adjustment needed |
Aging Report Format
| Item # | Description | Amount | Date Originated | Age (Days) | Category | Status | Owner |
|---|---|---|---|---|---|---|---|
| 1 | [Detail] | $X,XXX | [Date] | XX | [Type] | [Status] | [Name] |
Trending
Track reconciling item totals over time to identify growing balances:
- Compare total outstanding items to prior period
- Flag if total reconciling items exceed materiality threshold
- Flag if number of items is growing period over period
- Identify recurring items that appear every period (may indicate process issue)
Escalation Thresholds
Define escalation triggers based on your organization's risk tolerance:
| Trigger | Threshold (Example) | Escalation |
|---|---|---|
| Individual item amount | > $10,000 | Supervisor review |
| Individual item amount | > $50,000 | Controller review |
| Total reconciling items | > $100,000 | Controller review |
| Item age | > 60 days | Supervisor follow-up |
| Item age | > 90 days | Controller / management review |
| Unreconciled difference | Any amount | Cannot close — must resolve or document |
| Growing trend | 3+ consecutive periods | Process improvement investigation |
Note: Set thresholds based on your organization's materiality level and risk appetite. The examples above are illustrative.
Reconciliation Best Practices
- Timeliness: Complete reconciliations within the close calendar deadline (typically T+3 to T+5 business days after period end)
- Completeness: Reconcile all balance sheet accounts on a defined frequency (monthly for material accounts, quarterly for immaterial)
- Documentation: Every reconciliation should include preparer, reviewer, date, and clear explanation of all reconciling items
- Segregation: The person who reconciles should not be the same person who processes transactions in that account
- Follow-through: Track open items to resolution — do not just carry items forward indefinitely
- Root cause analysis: For recurring reconciling items, investigate and fix the underlying process issue
- Standardization: Use consistent templates and procedures across all accounts
- Retention: Maintain reconciliations and supporting detail per your organization's document retention policy
Documentos de referencia
name: reconciliation description: Reconcile accounts by comparing GL balances to subledgers, bank statements, or third-party data. Use when performing bank reconciliations, GL-to-subledger recs, intercompany reconciliations, or identifying and categorizing reconciling items. argument-hint: "<account> [period]"
Reconciliation
Important: This skill assists with reconciliation workflows but does not provide financial advice. All reconciliations should be reviewed by qualified financial professionals before sign-off.
Methodology and best practices for account reconciliation, including GL-to-subledger, bank reconciliations, and intercompany. Covers reconciling item categorization, aging analysis, and escalation.
Reconciliation Types
GL to Subledger Reconciliation
Compare the general ledger control account balance to the detailed subledger balance.
Common accounts:
- Accounts receivable (GL control vs AR subledger aging)
- Accounts payable (GL control vs AP subledger aging)
- Fixed assets (GL control vs fixed asset register)
- Inventory (GL control vs inventory valuation report)
- Prepaid expenses (GL control vs prepaid amortization schedule)
- Accrued liabilities (GL control vs accrual detail schedules)
Process:
- Pull GL balance for the control account as of period end
- Pull subledger trial balance or detail report as of the same date
- Compare totals — they should match if posting is real-time
- Investigate any differences (timing of posting, manual entries not reflected, interface errors)
Common causes of differences:
- Manual journal entries posted to the control account but not reflected in the subledger
- Subledger transactions not yet interfaced to the GL
- Timing differences in batch posting
- Reclassification entries in the GL without subledger adjustment
- System interface errors or failed postings
Bank Reconciliation
Compare the GL cash balance to the bank statement balance.
Process:
- Obtain the bank statement balance as of period end
- Pull the GL cash account balance as of the same date
- Identify outstanding checks (issued but not cleared at the bank)
- Identify deposits in transit (recorded in GL but not yet credited by bank)
- Identify bank charges, interest, or adjustments not yet recorded in GL
- Reconcile both sides to an adjusted balance
Standard format:
Balance per bank statement: $XX,XXX
Add: Deposits in transit $X,XXX
Less: Outstanding checks ($X,XXX)
Add/Less: Bank errors $X,XXX
Adjusted bank balance: $XX,XXX
Balance per general ledger: $XX,XXX
Add: Interest/credits not recorded $X,XXX
Less: Bank fees not recorded ($X,XXX)
Add/Less: GL errors $X,XXX
Adjusted GL balance: $XX,XXX
Difference: $0.00
Intercompany Reconciliation
Reconcile balances between related entities to ensure they net to zero on consolidation.
Process:
- Pull intercompany receivable/payable balances for each entity pair
- Compare Entity A's receivable from Entity B to Entity B's payable to Entity A
- Identify and resolve differences
- Confirm all intercompany transactions have been recorded on both sides
- Verify elimination entries are correct for consolidation
Common causes of differences:
- Transactions recorded by one entity but not the other (timing)
- Different FX rates used by each entity
- Misclassification (intercompany vs third-party)
- Disputed amounts or unapplied payments
- Different period-end cut-off practices across entities
Reconciling Item Categorization
Category 1: Timing Differences
Items that exist because of normal processing timing and will clear without action:
- Outstanding checks: Checks issued and recorded in GL, pending bank clearance
- Deposits in transit: Deposits made and recorded in GL, pending bank credit
- In-transit transactions: Items posted in one system but pending interface to the other
- Pending approvals: Transactions awaiting approval to post in one system
Expected resolution: These items should clear within the normal processing cycle (typically 1-5 business days). No adjusting entry needed.
Category 2: Adjustments Required
Items that require a journal entry to correct:
- Unrecorded bank charges: Bank fees, wire charges, returned item fees
- Unrecorded interest: Interest income or expense from bank/lender
- Recording errors: Wrong amount, wrong account, duplicates
- Missing entries: Transactions in one system with no corresponding entry in the other
- Classification errors: Correctly recorded but in the wrong account
Action: Prepare adjusting journal entry to correct the GL or subledger.
Category 3: Requires Investigation
Items that cannot be immediately explained:
- Unidentified differences: Variances with no obvious cause
- Disputed items: Amounts contested between parties
- Aged outstanding items: Items that have not cleared within expected timeframes
- Recurring unexplained differences: Same type of difference appearing each period
Action: Investigate root cause, document findings, escalate if unresolved.
Aging Analysis for Outstanding Items
Track the age of reconciling items to identify stale items requiring escalation:
| Age Bucket | Status | Action |
|---|---|---|
| 0-30 days | Current | Monitor — within normal processing cycle |
| 31-60 days | Aging | Investigate — follow up on why item has not cleared |
| 61-90 days | Overdue | Escalate — notify supervisor, document investigation |
| 90+ days | Stale | Escalate to management — potential write-off or adjustment needed |
Aging Report Format
| Item # | Description | Amount | Date Originated | Age (Days) | Category | Status | Owner |
|---|---|---|---|---|---|---|---|
| 1 | [Detail] | $X,XXX | [Date] | XX | [Type] | [Status] | [Name] |
Trending
Track reconciling item totals over time to identify growing balances:
- Compare total outstanding items to prior period
- Flag if total reconciling items exceed materiality threshold
- Flag if number of items is growing period over period
- Identify recurring items that appear every period (may indicate process issue)
Escalation Thresholds
Define escalation triggers based on your organization's risk tolerance:
| Trigger | Threshold (Example) | Escalation |
|---|---|---|
| Individual item amount | > $10,000 | Supervisor review |
| Individual item amount | > $50,000 | Controller review |
| Total reconciling items | > $100,000 | Controller review |
| Item age | > 60 days | Supervisor follow-up |
| Item age | > 90 days | Controller / management review |
| Unreconciled difference | Any amount | Cannot close — must resolve or document |
| Growing trend | 3+ consecutive periods | Process improvement investigation |
Note: Set thresholds based on your organization's materiality level and risk appetite. The examples above are illustrative.
Reconciliation Best Practices
- Timeliness: Complete reconciliations within the close calendar deadline (typically T+3 to T+5 business days after period end)
- Completeness: Reconcile all balance sheet accounts on a defined frequency (monthly for material accounts, quarterly for immaterial)
- Documentation: Every reconciliation should include preparer, reviewer, date, and clear explanation of all reconciling items
- Segregation: The person who reconciles should not be the same person who processes transactions in that account
- Follow-through: Track open items to resolution — do not just carry items forward indefinitely
- Root cause analysis: For recurring reconciling items, investigate and fix the underlying process issue
- Standardization: Use consistent templates and procedures across all accounts
- Retention: Maintain reconciliations and supporting detail per your organization's document retention policy