Bank Reconciliation to GL

A reconciliation procedure with explicit gates

Bank Reconciliation to GL is a skill for matching bank statement activity to the general-ledger cash account and producing a reconciliation workpaper. It first requires aligned accounts and periods, opening and closing statement balances, book detail, and a GL close that agrees with the trial balance. Its six-pass match sequence prioritizes check number plus amount, exact amount/date, date-tolerant matches, description similarity, and grouped deposits or payments (skill instructions).

The output is intended to include the reconciliation, proposed journal entries for unrecorded bank items, and an aged schedule of outstanding items. The repo says the adjusted bank and book balances must agree with no unexplained difference. That no-plug rule is more valuable than simply auto-matching many rows because it preserves unresolved items for review.

Matching does not replace accounting judgment

The workflow separates automated matching from classifying what remains unmatched. Deposits in transit, old checks, book errors, fees, and bank errors need evidence and a responsible decision. The skill explicitly treats classification as judgment; a reviewer should also inspect suggested entries and verify subsequent clearing of outstanding items.

The repository documents Python 3.9+, openpyxl, and pdfplumber, and publishes the skill as part of a larger CPA workflow collection (setup). It is best suited to accountants who can review the workpaper and source records. The code repository is MIT-licensed (license); the software does not provide assurance or make the final accounting conclusion.