Reconciliation Coverage & Aging
Find uncertified accounts, signed unexplained differences and timing items awaiting clearance.
Prepare and certify reconciliations
Take a sourced balance comparison through independent certification.
4 stages · 2 approvals
Roles and responsibilities
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Step 2Explain and submit the balance
Recon NumberClose PeriodAccountAccount TypeAR
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Step 3Review the explanation independently
Recon NumberClose PeriodAccountPreparer
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Step 4Certify and retain the account
Recon NumberClose PeriodAccountPreparer
Process steps
Follow the process from start to finish. Select a step to see who acts and what changes.
Load a comparable source basis
Load complete GL and subledger snapshots for the same entity, account, period and currency. Retain source batch identities and cutoffs. Missing data remains unresolved rather than becoming zero. Refresh only editable reconciliation revisions; a previously approved comparison and its evidence stay intact when a later source batch becomes available.
Explain and submit the balance
Accountant or Senior Accountant supplies signed difference items and immutable supporting evidence. Confirm that the item sum explains the variance with no unexplained remainder. Track known timing differences to an expected clearance date and retain correcting-entry follow-up. The assigned preparer submits the revision explicitly; matching arithmetic cannot impersonate that person’s attestation.
Approval required
Review the explanation independently
The assigned Senior Accountant or Close Manager examines the source basis, item substance and evidence. Preparer and reviewer must be different authenticated identities. Return incomplete work with a reason or mark the current revision Reviewed. A subsequent balance or file change requires another review, even if the original explanation still reads plausibly.
Approval required
Certify and retain the account
The assigned Senior Accountant or Controller / CFO gives the final account approval according to policy. The approver must differ from the preparer; material accounts require three distinct people. Retain ReconciliationCertifications for the exact source balances, revision and evidence manifest. Later changes preserve this certificate and enter a renewed preparation and review route.
Approvals and controls
2 approvals required in this process
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Review the explanation independently
Senior Accountant signs for the assigned decision · certify and retain the account waits
AccountReconciliations, ReconciliationEvidence -
Certify and retain the account
Controller / CFO signs for the assigned decision · closes the process
AccountReconciliations, ReconciliationCertifications - Preserve the entityLedger-period key and exact evidence revision through every handoff. Reject stale or cross-scope requests at the action boundary, including direct API calls.
- A human decision belongs to the assigned authenticated person. An agent can prepare permitted work but cannot impersonate a signer or satisfy independent review through a role label.
- Retain rejected work, comments and earlier evidenceCorrections have their own revision and renewed decisions; they cannot erase the basis of an earlier approved close.
- Retry requestsStable identities and verify uncertain connector outcomes before continuing. The owning ledger confirms actual posting, reversal, lock and reopening results.
- Before releaseExercise the normal route, a returned submission, an unauthorized actor and a changed source revision. Reconcile the resulting evidence and confirm the unresolved item remains visible to the close manager.
Records and postings
| Stage | Records | Effect |
|---|---|---|
| 1 Load a comparable source basis | AccountReconciliationsAccountReconciliationTemplates | Retain reconciled source snapshots |
| 2 Explain and submit the balance | AccountReconciliationsReconciliationItemsReconciliationEvidence | Submit the prepared account |
| 3 Review the explanation independently | AccountReconciliationsReconciliationEvidence | Record independent reconciliation review |
| 4 Certify and retain the account | AccountReconciliationsReconciliationCertifications | Preserve the certified revision |
Process reports
All reports
Run by an agent
Agent support
An agent cannot impersonate a preparer or reviewer, invent evidence, give management representations, bypass segregation rules or declare a ledger locked from an unconfirmed request. Required human decisions remain with their assigned identities. Accounting and the actual connector response determine posting, reversal and period-state outcomes.
# Example after configuration
$ curl -fsSL https://www.erp.ai/skill.md | paste into your agent
› prepare and certify reconciliations · load a comparable source basis on AccountReconciliations, AccountReconciliationTemplates
✓ Load complete GL and subledger snapshots for the same entity, account, period and currency.
› prepare and certify reconciliations · explain and submit the balance on AccountReconciliations, ReconciliationItems, ReconciliationEvidence
✓ Accountant or Senior Accountant supplies signed difference items and immutable supporting evidence.
› prepare and certify reconciliations · review the explanation independently on AccountReconciliations, ReconciliationEvidence
⏸ approval for the assigned decision · waiting for the senior accountant
# 1 more stage after approval: certify and retain the account
Other processes
4 moreLaunch and run the close
Turn the close calendar into assigned, independently reviewed work.
5 stages · 1 approval
Review journals and variance
Resolve entry reviews and explain required balance movements.
4 stages · 2 approvals
Test controls and resolve findings
Collect test evidence and document the actual disposition of findings.
4 stages · 2 approvals
Sign off, lock and reopen
Approve a stable close basis and verify the ledger outcome.
6 stages · 3 approvals