Ledger Reconciliation

/ˈlɛdʒər ˌrɛkənsɪliˈeɪʃən/

Definitions

  1. (n.) The process of comparing and ensuring consistency between different accounting records to verify accuracy and completeness.
    The accountant completed the ledger reconciliation to confirm that the balance sheet and general ledger matched.

Forms

  • ledger reconciliation

Commentary

Ledger reconciliation is a technical accounting process crucial in legal financial audits and compliance, often requiring detailed examination of transactions to prevent discrepancies.

This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.

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