Finance Reconciliation

Purpose

Produce an audit-ready reconciliation of a balance-sheet account. Reconciliation ties the GL balance to its source of truth (sub-ledger, bank statement, third-party confirmation, schedule), explains every difference, and produces evidence that survives auditor review.

This skill is the foundation that every other Controller skill builds on. A close cycle that doesn't reconcile is a close cycle that hasn't closed.

Scope Constraints

• Produces analysis and documentation; does not post journal entries.
• Covers balance-sheet account reconciliation; does not cover P&L variance analysis (use FP&A's variance-analysis skill).
• Does not opine on recognition policy — the input is an existing posted balance.

Inputs