Bookkeeping Reconcile

---
name: bookkeeping-reconcile
description: Match the period's categorized entries against bank, card, vendor and processor statements, resolving missing items, mismatches and duplicates. Use when the user has categorized a period's transactions and wants them checked against bank and card statements. Not for a balance reconciliation of one ledger account with aged items; see /accounting-reconciliation.
metadata:
  argument-hint: "[project] [--skip-checks]"
  workflow: bookkeeping
  phase: 3
  artifact: 03-reconcile.md
---

# Reconcile

Match the categorized journal entries for "$ARGUMENTS" against external statements. Identify and resolve every discrepancy before closing the period.

**Arguments.** `$ARGUMENTS` may contain the project name and optional flags. Take the first token as `<project>` and treat `--skip-checks` as a flag; never include flags in file paths. All paths below use `<project>`. If `--skip-checks` is present, skip the prerequisite check and, **before writing any artifact**, append one line to `.singularskills/log.jsonl`: `{"ts":"<ISO timestamp>","skill":"bookkeeping-reconcile","workflow":"bookkeeping","phase":3,"project":"<project>","event":"skipped","artifact":"03-reconcile.md","note":"<reason or \"none given\">"}`.

**Compute with code.** Perform every calculation (totals, balances, ratios, variances, projections) with a script — Bash, Python or a spreadsheet formula written to a file — and include the computation alongside the result. Never do arithmetic mentally.

## Prerequisites

**Part of a workflow.** This skill is phase 3 (Reconcile) of the Bookkeeping Cycle workflow (`bookkeeping`); cross-domain workflows run it too. First check `.singularskills/log.jsonl` for an open run for this project: a `run-started` line with `"project":"<project>"` and no later `run-finished` line for the same `workflow` and `project`. If one exists, the conductor is running you: continue here. Otherwise, if the user asked to start, run, continue or resume a process or workflow rather than this one step, do not continue here: invoke the `workflow` skill with the workflow the user asked for, or `bookkeeping` when they named none, followed by `<project>`; it runs this phase in order, asks before it writes and records the run. Otherwise continue here: a later phase runs on its own, behind its gate.

Run this skill's gate before writing: `sh <this skill's folder>/scripts/gate.sh <project> <project root>`, where `<project root>` is the folder that contains `.singularskills/` (use `.` when you are already there). If it exits non-zero, stop and tell the user what it printed, unless `--skip-checks` was given (see Arguments). On a refusal, before you stop, append this line to `.singularskills/log.jsonl` (create the folder and file if missing): `{"ts":"<ISO timestamp>","skill":"bookkeeping-reconcile","workflow":"bookkeeping","phase":3,"project":"<project>","event":"refused","artifact":"03-reconcile.md","note":"<what the gate printed>"}`. Once the gate has passed, or under `--skip-checks` once you have appended the `skipped` line, append this line before you start work: `{"ts":"<ISO timestamp>","skill":"bookkeeping-reconcile","workflow":"bookkeeping","phase":3,"project":"<project>","event":"started","artifact":"03-reconcile.md","note":""}`.

Read `.singularskills/bookkeeping/<project>/02-categorize.md` for the categorized journal entries.

## Process

1. **Gather external statements:**
   - Bank statements for the period
   - Credit card statements
   - Vendor account statements
   - Payment processor reports

2. **Match transactions:**
   - For each internal entry, find the matching external transaction
   - Mark matches as reconciled
   - Note the match method (exact amount, date + amount, reference number)

3. **Identify discrepancies:**
   - **Missing internally** — appears on statement but not in our records
   - **Missing externally** — recorded internally but not on statement (timing difference or error)
   - **Amount mismatch** — same transaction, different amounts
   - **Duplicates** — same transaction recorded more than once

4. **Resolve each discrepancy:**
   - Add missing transactions
   - Remove or merge duplicates
   - Correct amounts with source document verification
   - Note timing differences (outstanding checks, pending deposits)

5. **Write the artifact** to `.singularskills/bookkeeping/<project>/03-reconcile.md` with sections:
   - **Reconciliation Summary** — matched vs. unmatched counts per account
   - **Discrepancies Found** — table of issues and resolutions
   - **Adjusting Entries** — any corrections made
   - **Outstanding Items** — legitimate timing differences
   - **Reconciled Balance** — confirmed balance per account

## Output

The reconciliation written to `.singularskills/bookkeeping/<project>/03-reconcile.md`. Present a summary highlighting:
- Percentage of transactions matched
- Number of discrepancies found and resolved
- Final reconciled balances

**Record the run.** After you have written the artifact, append this line to `.singularskills/log.jsonl` (the `started` line of Prerequisites, with `"event":"finished"`): `{"ts":"<ISO timestamp>","skill":"bookkeeping-reconcile","workflow":"bookkeeping","phase":3,"project":"<project>","event":"finished","artifact":"03-reconcile.md","note":""}`.

Open the artifact with this frontmatter (`agent` is the agent you run in, or `unknown`; `gate` is `passed` when the gate ran clean and `skipped` under `--skip-checks`):

```yaml
---
skill: bookkeeping-reconcile
workflow: bookkeeping
phase: 3
project: <project>
started: <ISO timestamp>
finished: <ISO timestamp>
agent: <the agent you run in, or "unknown">
gate: <passed|skipped>
---
```

End the artifact with `## Decisions` and `## Open questions`, in this shape:

```markdown
## Decisions
- <what was chosen> — <why> — <what was rejected>

## Open questions
- <what the next phase or a reviewer must settle>
```

End the artifact with this paragraph, verbatim:

> **Not financial or tax advice.** This artifact is generated analysis for review by a qualified accountant or financial professional before any filing, reporting or decision relies on it.