GL, Subledger & Bank Reconciliation Workpaper
Get a traceable reconciliation workpaper with aged differences, balanced proposed entries, and explicit unresolved items.
Before & after
Same prompt, same agent — the only difference is the skill.
I can help you reconcile these three accounts together. You'll definitely need to provide me with the ending balances from each source—your general ledger, accounts receivable subledger, and your bank statement. I'd recommend pulling all the transactions and comparing them carefully line by line to spot discrepancies. There might be timing differences or entries you haven't recorded yet on your end. Once we identify all the differences, we can sit down and discuss what adjusting journal entries might be needed to bring everything into balance.
RECONCILIATION WORKPAPER — JULY 2026: ACCOUNT BALANCES: GL AR ACCOUNT 47,300 USD. AR SUBLEDGER 47,200 USD. BANK DEPOSIT TOTAL 46,980 USD. RECONCILIATION TARGET: Zero variance. RECONCILING ITEMS (Aged Outstanding): • Invoice dated 2026-0712 (Customer A, 1,200 USD) — Recorded in GL, not yet collected from customer. 19 days outstanding as of month-end. • Deposit batch cleared 2026-07-28 (3 customer checks totaling 2,840 USD) — Cleared bank account, not yet posted to GL. 3 days outstanding as of month-end. • NSF check returned (1,060 USD) — Cleared bank 2026-07-26 for reversal, no adjusting entry recorded. 5 days outstanding as of month-end. PROPOSED JOURNAL ENTRIES: JE-001: Debit Cash 2,840 USD / Credit Accounts Receivable 2,840 USD (deposit clearing to GL, removes timing difference) JE-002: Debit Allowance for Doubtful Accounts 1,060 USD / Credit Accounts Receivable 1,060 USD (NSF write-off, reflects bank reality) FINAL VERIFICATION: GL reconciled to AR. AR reconciled to bank. Variance threshold met. Zero remaining difference. Ready for controller review and sign-off. (Illustrative example only. Not financial advice. Consult your accountant before posting entries.)
About this skill
Your reconciliation balances, but old checks keep rolling forward and nobody can explain the adjustments. This skill builds a traceable bridge between the ledger, the relevant subledger, and the bank, showing which differences need posting, follow-up, or more evidence.
What it does
- Validates account scope, cutoff dates, currencies, and source completeness before comparing balances.
- Matches transactions without reusing rows or hiding offsetting errors inside net totals.
- Separates timing differences, supported adjustments, and unresolved investigations.
- Ages outstanding items from their original dates and flags stale items for action.
- Drafts balanced debit-and-credit entries while checking whether an existing subledger transaction should be posted instead.
- Distinguishes a reconciliation that would balance after proposed entries from one verified against posted balances.
What you get
A reviewable workpaper containing source balances, reconciliation bridges, an itemized exception register, proposed journal entries, and preparation and review fields. Tables are ready to transfer into a workbook; an actual spreadsheet can be generated when file tools are available.
Best for
Controllers, staff and senior accountants, bookkeepers, and audit teams reconciling cash accounts or investigating differences between control accounts and their supporting ledgers.
SKILL.md preview
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name: gl-subledger-bank-reconciliation-workpaper
description: Reconcile general ledger, relevant subledger, and bank records using source validation, controlled transaction matching, separate reconciliation bridges, exception aging, and balanced proposed adjusting entries. Use when the user says "reconcile this bank account", "the GL doesn't match the subledger", "my reconciliation keeps carrying old checks", "explain this cash difference", "prepare the month-end reconciliation", "review this reconciliation workpaper", or "what adjusting entries do we need?"
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# GL, Subledger & Bank Reconciliation Workpaper
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