Field notes
Notes from reconciliation desks
Short pieces on matching habits, cut-off sampling, and preparing packs before an engagement starts.
How to read deposits in transit without guessing
A practical way to age deposits that hit the ledger before they hit the bank statement, and when to escalate them.
Cut-off testing around period end for bank accounts
What to sample in the five days before and after month-end so receipts and payments land in the right period.
When the reconciliation balances but still feels wrong
Balanced worksheets can still hide stale cheques, duplicate matches, and plug figures. Here is what we look for first.
Preparing statement packs before an engagement
A short checklist so your bank reconciliation audit can start on the agreed day instead of waiting on missing files.