# First Reconciliation Opening Basis Route

Separate a first-reconciliation opening balance problem from a changed prior reconciled record.

## Scope
Preparation and review only. No account action or professional decision.

## Inputs
Account start date, prior reconciliation evidence, opening entry and preceding bank statement.

## Workflow
1. Determine whether a prior reconciliation exists from supplied records.
2. Apply first-reconciliation opening-balance route only when no prior reconciliation is evidenced.
3. Compare opening entry with the statement from the day before tracking began.
4. Return source questions without creating an opening journal entry.

## Output contract
account | tracking_start | prior_reconciliation | opening_entry | prior_day_statement | hold

## Fictional acceptance test
Fictional tracking beginsOct 1 and no prior reconciliation exists. Use suppliedSep 30 statement to review opening basis; missingSep 30 statement blocks a correction proposal. No prior report is not proof a transaction was deleted.

## Review gates
Keep original values, source IDs and version dates. Unknown facts stay held. Use qualified review for hiring, legal and accounting conclusions. No send, share, sign-in, scheduling, ledger change or payment. Fictional contract review is not a live account compatibility test.

## Method source
https://quickbooks.intuit.com/learn-support/en-us/help-article/statement-reconciliation/fix-issues-accounts-reconciled-past-quickbooks/L8lx6PQQ5_US_en_US

Checked October 14, 2026. Oct14 live AIS Search Console: marketing Copilot37 impressions, Planable/Claude43, Planable/ChatGPT24, campaignbrief12, investoragent19, MuseIndia107, cashflowforecasting13. Social calendar/reporting topics follow parent-query leads; other professions follow documented workflow needs, not measured exact intent. Site impressions are not monthly volumes; exact topic volume is unmeasured.