Reconciliation Discrepancy Change Attribution

Tie a beginning-balance discrepancy to documented changed transactions instead of plugging the unexplained difference. Preparation only, not an account action.

What to provide

Previous reconciled balance, current beginning balance, dated discrepancy report with original/current signed values and audit IDs.

How it works

1. Align account, cutoff and balance sign convention.
2. Compute each documented current-minus-original change using the same convention.
3. Sum explained changes and reconcile to current-minus-previous balance; keep residual explicit.
4. Separate documented change from intent or permission to fix it; no mini reconciliation or journal entry.

The output

account | observed_gap | change_id | original | current | explained_change | residual | review_owner

Worked fictional example

Fictional previous balance 1000, current 970 gives-30 gap. A documented amount change-20 and deletion-10 explain-30, residual 0. This does not establish that either change was wrong or authorize undoing them.

Checks and limits

Keep source versions and original values. Unknowns stay unknown. Use qualified review for regulated, legal or hiring decisions. No live account compatibility test, send, share, schedule, ledger change or payment is authorized.

More bookkeepers workflows · How-to guides

Method: reviewed source. Demand lead: Oct 9 live AIS Search Console through Oct 6: marketing Copilot 37 impressions, Planable/Claude 33, Planable/ChatGPT 23, campaign brief 12, investor agent 19. Social-review/reporting topics follow these parent-query leads. Other professions follow documented workflow needs, not measured exact search intent. Site impressions are not monthly volumes; exact topic volume is unmeasured. Checked October 9, 2026.