--- id: sm-reconciliation name: "reconciliation" url: https://skills.yangsir.net/skill/sm-reconciliation author: anthropics domain: finance tags: ["financial-reconciliation", "accounting", "bookkeeping", "financial-reporting", "audit"] install_count: 1400 rating: 4.30 (20 reviews) github: https://github.com/anthropics/knowledge-work-plugins --- # reconciliation > 协助进行对账工作流，但强调不提供财务建议，所有对账需经专业财务人员审核。 **Stats**: 1,400 installs · 4.3/5 (20 reviews) ## Before / After 对比 ### 对账工作流优化 **Before**: 对账工作依赖人工核对，耗时费力，易出错。数据分散，查找差异困难，导致财务报告延迟，效率低下。 **After**: 系统辅助自动匹配数据，快速识别差异，显著提升对账效率。专业人员可集中精力审核复杂项，确保合规性，但系统不提供财务建议。 ## Readme # reconciliation # 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 Weekly Installs238Repository[anthropics/know…-plugins](https://github.com/anthropics/knowledge-work-plugins)GitHub Stars9.9KFirst SeenJan 31, 2026Security Audits[Gen Agent Trust HubPass](/anthropics/knowledge-work-plugins/reconciliation/security/agent-trust-hub)[SocketPass](/anthropics/knowledge-work-plugins/reconciliation/security/socket)[SnykPass](/anthropics/knowledge-work-plugins/reconciliation/security/snyk)Installed onopencode218codex213gemini-cli210github-copilot204cursor199amp194 --- *Source: https://skills.yangsir.net/skill/sm-reconciliation* *Markdown mirror: https://skills.yangsir.net/api/skill/sm-reconciliation/markdown*