---
name: bank-reconciliation-workpaper
description: Matches bank transactions to ledger activity, explains timing and split-payment differences, and produces an auditable open-items schedule. Use for bank reconciliation, cashbook matching, or monthly reconciliation workpapers.
license: Apache-2.0
metadata:
  adlass.categories: "finance-accounting/bank-reconciliation, data-tables/data-quality"
  adlass.industries: ""
  adlass.tags: "bank-reconciliation,cashbook,matching,unreconciled-items,ledger,audit-trail"
  adlass.adaptation: "mapping"
  adlass.source: "original"
  adlass.version: "1"
---

# Bank reconciliation workpaper

## Purpose

Reconcile a bank statement to the cash ledger for one account and period, showing which transactions agree, which are timing items, and which require investigation. Produce a reproducible workpaper rather than a journal entry.

## Scope

The work covers statement transaction ID, value date, description, debit, credit, currency, ledger entry ID, posting date, amount, and prior open-item status. It handles one-to-one, one-to-many, and many-to-one matches, bank fees, interest, outstanding payments, deposits in transit, and duplicate lines.

**Excluded:** posting adjustments, approving reconciliations, releasing payments, and jurisdiction-specific accounting conclusions.

## Data basis

- Bank statement lines with account, statement date, value date, debit, credit, amount, currency, and bank reference.
- Cash ledger entries with journal ID, posting date, amount, currency, account, counterparty, and description.
- Prior-period reconciliation, open-item status, matching rules, and tolerance policy.

## Result

A reconciliation sheet with match status, bank reference, ledger ID, match type, signed bank amount, signed ledger amount, difference, explanation, age, and citation, plus a memo with the closing balance bridge and unresolved items.

## Quality criteria

- Beginning balance plus signed statement activity equals the statement ending balance.
- Ledger activity and all bank lines are counted once; no source row disappears in matching.
- A proposed match records its rule, score or arithmetic, and both source identifiers.
- Every unmatched item has a reason, amount, age, and source citation.

## Instructions

Use value date for bank timing and posting date for ledger timing, retaining both. Apply exact account, currency, and amount matches before reference-based or grouped matching. Use the tolerance from the matching policy; never invent one. Treat a difference as timing only when the evidence identifies a pending payment, deposit, fee, or interest item. Preserve sign conventions and show the formula for every bridge total.

## Adapt before use

- Map bank and ledger column names, account identifiers, and sign conventions.
- Define the reconciliation period, permitted amount tolerance, and maximum age for carried items.
- Add the matching policy, bank-fee treatment, and prior open-item schedule to scope.