Reconcile GL accounts to controlled sources, trace every difference, and keep adjustments and exceptions open until review supports closure.
A reconciliation can reach zero for the wrong reasons: two reports used different cut-offs, unrelated items were netted together, or a proposed journal entry was treated as posted. This skill keeps the arithmetic tied to the evidence.
It controls both source populations, preserves raw transaction IDs, matches in both directions, separates timing from source gaps and accounting corrections, and tracks every exception through approval, posting, verification, and review. It does not invent materiality, aging bands, FX rates, tolerances, or close deadlines.
Use it for bank, GL-to-subledger, intercompany, clearing-account, or third-party reconciliations. A bundled read-only checker validates the JSON record's references, signed balance bridge, posted-adjustment totals, residual difference, and closure gates. It does not post entries, approve write-offs, or make audit and accounting-policy decisions for the reviewer.
Input
Reconcile operating cash at 30 June. The bank statement closes at 23:59 UTC with a $482,100 balance. The GL report was rerun on 2 July and includes two July postings. We have three outstanding payments, one deposit in transit, an unrecorded bank fee, and a bank duplicate. Our policy and source files are attached. Do not post entries.
Output
A source-control finding for the rerun GL; a 30 June population request; bidirectional match groups; signed bank and GL balance bridges; separate timing, bank-error, and adjustment-required exceptions; a proposed fee entry kept unposted; reviewer gates; and a blocked or ready-for-review verdict based on the supplied policy.
Input
Provide the account, entity, period end, both source reports, report parameters and control totals, currency and unit, matching and materiality policy, prior open items, and the preparer and reviewer roles. The skill returns a controlled source register, balance bridge, match groups, exception and adjustment registers, open gates, and the narrowest supportable verdict.
The GL and bank, subledger, intercompany, clearing, or third-party reports with account, entity, report parameters, as-of timestamps, currency, unit, row counts or control totals, and stable locators.
The organization's matching, tolerance, materiality, aging, escalation, adjustment approval, close, and evidence-retention rules. Missing rules remain open decisions rather than defaults.
Named preparer, reviewer, account owner, adjustment approver, prior reconciliation, carried exceptions, and evidence for any entries or clearances already claimed.
Required only for the optional read-only JSON checker. It uses the standard library, reads one local file, and prints validation findings.
SKILL.md; source, matching, exception, adjustment, review, and closure rubric; machine-checkable reconciliation record format; read-only JSON reconciliation checker
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The AR GL is $1,248,730 and the subledger export totals $1,236,230. The export was selected by the account owner and has no filter parameters or row count. A $12,500 manual journal was posted directly to the control account. The preparer says the journal explains the difference and wants sign-off today.
Output
The $12,500 arithmetic bridge kept separate from source completeness; the manual control-account entry traced to posting and approval evidence; the owner-selected export marked fit-with-limitations or not-fit; a full subledger control-total request; segregation and review checks; and no closure solely because the difference happens to net to zero.
Input
Entity A records a EUR receivable while Entity B records a USD payable. The files include invoice IDs, local amounts, supplied month-end rates, settlement activity, and three prior-period exceptions. One side netted invoices by description and the organization has not supplied an aging threshold. Build the reconciliation without inventing rates or escalation dates.
Output
Currency and rate provenance; invoice-level and approved aggregate matches; unsupported description netting rejected; signed translated balance bridge; prior exceptions linked without resetting age; owners and evidence needs; age reported without invented bands; and a reviewable verdict with any FX, cut-off, or counterparty gaps still open.
Trebuh
Updated Jul 13, 2026
Automated scan passed. It found 1 finding; highest severity info.
Scanned Jul 15, 2026.
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Creator
Kkasven
