Field notes
Practical notes on bank reconciliations, timing differences, and preparing files for review.
When cut-off testing belongs beside the reconciliation
Month-end cash checks answer a different question than statement matching — and both may be needed at year-end.
Preparing files for an independent reconciliation review
A short checklist controllers use before opening the folder to an external reviewer.
Timing differences on Hong Kong multi-currency accounts
Weekend FX updates, T+ settlement, and why HKD and USD lines disagree even when both are correct.
Aging uncleared items before they harden
How to age outstanding deposits and cheques so a reconciliation review does not start from a blank page.