bank-reconciliation

name	bank-reconciliation
description	Reconcile bank GL to statement at RM0. Use when bank recon or cash doesn't match.

/bank-reconciliation

Purpose

Prove cash. Tolerance: RM0.00.

Preconditions

1. Read shared guardrails (shared/guardrails.md).
2. Load firm profile from ~/.claude/plugins/config/claude-for-accounting/firm-profile.md if present.
3. Load plugin config from ~/.claude/plugins/config/claude-for-accounting/{{plugin}}/CLAUDE.md if present.
4. Load active client engagement README / workspace if one is open.
5. Never fabricate numbers. Re-read source documents if figures are missing from context.

Per bank account

1. Statement closing balance (date = FYE or recon date)
2. GL cash/bank closing balance
3. List outstanding deposits (in GL not statement)
4. List unpresented cheques / payments (in GL not statement)
5. Statement items not in GL (error → post correcting JE)
6. Reconciling formula:

Statement balance
+ deposits in transit
- outstanding payments
± errors corrected
= GL balance

7. Age outstanding items; flag > 3 months for investigation.

Multi-account

Repeat for every current account, savings, foreign currency (note FX).

Completion

Done when: per-bank recon on disk with difference 0.00 (or with limitation/blocker logged in state).

Output

Bank recon schedule per account + combined cash note figure. If not RM0.00 → BLOCKER. Do not proceed to preliminary TB as clean.