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.
Compares financial records to identify and categorize discrepancies between accounts and supporting documentation.
/plugin marketplace add 8gg-git/claude/plugin install finance@knowledge-work-pluginsThis skill inherits all available tools. When active, it can use any tool Claude has access to.
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.
Compare the general ledger control account balance to the detailed subledger balance.
Common accounts:
Process:
Common causes of differences:
Compare the GL cash balance to the bank statement balance.
Process:
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
Reconcile balances between related entities to ensure they net to zero on consolidation.
Process:
Common causes of differences:
Items that exist because of normal processing timing and will clear without action:
Expected resolution: These items should clear within the normal processing cycle (typically 1-5 business days). No adjusting entry needed.
Items that require a journal entry to correct:
Action: Prepare adjusting journal entry to correct the GL or subledger.
Items that cannot be immediately explained:
Action: Investigate root cause, document findings, escalate if unresolved.
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 |
| Item # | Description | Amount | Date Originated | Age (Days) | Category | Status | Owner |
|---|---|---|---|---|---|---|---|
| 1 | [Detail] | $X,XXX | [Date] | XX | [Type] | [Status] | [Name] |
Track reconciling item totals over time to identify growing balances:
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.
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