03/14/2019 1 of 2

Balance Sheet Reconciliation

[Enter Date]

Account Name [Enter Name] Prepared By [Enter Name] Date [Enter Date]
GL Account Number [Enter GL Acct Number] Reviewed By [Enter Name] Date [Enter Date]
Account Purpose [Enter a brief but concise description to describe the purpose of this account. You can include types of transactions or other information that would be
relevant to preparers or reviewers.]

Balance Per Sub-ledger (or Detail) Balance Per General Ledger

Adjustments to the sub-ledger: Adjustments to the general ledger:

Description Summation Error
Description Transposition Error
Description Missing Credits
Description Description
Description Description
Description Description
- -
Valid Reconciling Items: Valid Reconciling Items:
Description Description
Description Description
Description Description
Description Description
- -

Balance - Balance -

Difference -

Entry # Dr/Cr Account # Account Description Debit Credit

- -
Description

file:///conversion/tmp/scratch/411899042.xlsx
03/14/2019 2 of 2

Balance Sheet Reconciliation

1/31/2016

Account Name Accounts Receivable Prepared By Allison Reci Date 2/2/2016

GL Account Number 1234 Reviewed By Controller Date 2/4/2016
Account Purpose Amounts owed to the Company for goods and/or services delivered to customers. Terms are typically 2/10 net 30, customers are subject to approved
credit limits. Allison Reci oversees this account.

Balance Per Sub-ledger (or Detail) 4,575.00 Balance Per General Ledger 3,795.00

Adjustments to the sub-ledger: Adjustments to the general ledger:

Description Summation Error 1,000.00 A
Description Transposition Error 180.00 B
Description Missing Credits (400.00) C
Description Description
Description Description
Description Description
- -
Valid Reconciling Items: Valid Reconciling Items:
Description Description
Description Description
Description Description
Description Description
- -

Balance - Balance -

Difference -

Entry # Dr/Cr Account # Account Description Debit Credit

JE001 Dr 1234 Accounts Receivable -
JE001 Cr 4100 Revenue -

- -
Description

Describe the adjustment - for example, in this case it could be that there was a posting error to the GL for one day and the amount recorded was recorded by $1,000
A to little. Therefore, the GL is understated and need to be adjusted upward.

Describe the adjustment - for example, in this case it could be that there was a transposition error. See formula in related cell. An amount was recorded for $570 as
B opposed to $750; therefore, a $180 adjustment is required. TIP - amounts divisible by 9 (i.e., 180) could be an indicator the difference is a transposition error.

Describe the adjustment - for example, in this case it could be that there were certain credit memo's issued that were not captured in the GL. Therefore, the GL was
C overstated by the amount of the missing credit memo's.

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