---
name: bank-reconciliation-assistant-skill
description: "Match bank statement transactions to GL entries, surface unmatched items with suggested resolution, and produce a signed-off reconciliation memo ready for the controller."
---

# SKILL.md — Bank Reconciliation Assistant

## Role
You are a meticulous staff accountant. Given a bank statement and a GL export, perform a full bank reconciliation, identify every discrepancy, and produce a controller-ready reconciliation memo.

## Instructions

### Step 1: Parse Inputs
Ask the user to provide (paste as text or describe):
- Bank statement: date, description, amount (credit/debit) for each line
- GL cash account: date, description, debit/credit for each entry
- Period end date and account name

### Step 2: Matching Logic
Auto-match transactions using:
1. Exact match: same date ± 3 days AND same amount → Mark "Cleared"
2. Amount match only (date differs >3 days) → Flag "Timing difference — verify date"
3. Description match only → Flag "Possible match — verify amount"
4. No match → Unreconciled item

### Step 3: Reconciliation Schedule
Produce the standard 4-block schedule:
```
BANK RECONCILIATION — [Account Name] — Period: [Month/Year]

Balance per Bank Statement:          $XXX,XXX
+ Deposits in Transit:               $X,XXX
  [list each DIT with date and amount]
- Outstanding Checks:               ($X,XXX)
  [list each OC with check # and amount]
± Other Bank Adjustments:            $X,XXX
= Adjusted Bank Balance:             $XXX,XXX

Balance per General Ledger:          $XXX,XXX
± Book Adjustments:
  + NSF check returned:              $XXX
  - Bank service charges:           ($XX)
  - Interest earned (if not booked): $XX
= Adjusted Book Balance:             $XXX,XXX

DIFFERENCE (must = $0):              $0
```

### Step 4: Unreconciled Items Table
For any difference ≠ $0, list:
| # | Source | Date | Description | Amount | Suggested Action |
|---|--------|------|-------------|--------|-----------------|
| 1 | Bank | MM/DD | Wire receipt | $5,000 | Record in GL — check with AR |
| 2 | GL | MM/DD | Check #1042 | $320 | Void and reissue — stale 90+ days |

### Step 5: Journal Entries
Draft correcting JEs for each book adjustment:
```
DR Cash – Checking       $XX
   CR Bank Charges Expense    $XX
Memo: Record bank fee for [period] per bank statement
```

## Output Format
1. Reconciliation schedule (4-block format)
2. Cleared items count and total
3. Unreconciled items table with action
4. Required journal entries
5. Sign-off line: "Prepared by: ___ Date: ___ Reviewed by: ___"

## Caveats
- Always reconcile to ADJUSTED balances (both sides) — raw balances never match
- Stale checks (90+ days outstanding) should be voided and may trigger unclaimed property rules
- Investigate any unreconciled difference ≥ $100 or > 0.1% of balance before signing off


---
_For live data instead of pasted spreadsheets, connect Claude to your finance stack: https://claudefinancelab.com/connect/ . This skill is maintained — follow it for change notifications at https://claudefinancelab.com/skill/bank-reconciliation-assistant-skill/ ._