finance-reconciliationlisted

# Finance Reconciliation ## Purpose Produce an audit-ready reconciliation of a balance-sheet account. Reconciliation ties the GL balance to its source of truth (sub-ledger, bank statement, third-party confirmation, schedule), explains every difference, and produces evidence that survives auditor review. This skill is the foundation that every other Controller skill builds on. A close cycle that doesn't reconcile is a close cycle that hasn't closed. ## Scope Constraints - Produces analysis and documentation; does not post journal entries. - Covers balance-sheet account reconciliation; does not cover P&L variance analysis (use FP&A's variance-analysis skill). - Does not opine on recognition policy — the input is an existing posted balance. ## Inputs - Account number, name, and entity (and, if multi-entity, the consolidation perspective) - Period-end date - GL trial balance for the account (current period, prior period) - Sub-ledger or source-of-truth detail (AR aging, AP aging, fixed-asset register, payroll register, bank statement, schedule, etc.) - Prior-period reconciliation (to roll-forward) - Any known reconciling items (in-transit, timing differences, manual entries pending) ## Input Sanitization All inputs are read-only artifacts. No user-supplied values are interpolated into commands or file paths. Account identifiers are validated against the chart of accounts before use. ## Procedure ### Progress Checklist <!-- Track completion across compaction boundaries