Agent skill · business finance · vm0-ai
account-reconciliation
Reconcile accounts, ledgers, bank statements, subledgers, variances, and supporting schedules.
Why this skill is useful
Provides detailed workflows and templates for various reconciliation processes that the AI wouldn't reliably generate on its own.
What it needs
About 5k tokens when loaded. Last updated 2026-08-05. 76 stars on the source repository.
What this skill does
Reconciliation Categories General Ledger vs. Subledger Verify that each control account in the GL agrees with the sum of its underlying detail ledger. Accounts typically reconciled this way: Trade receivables (GL control vs. AR aging schedule) Trade payables (GL control vs. AP aging schedule) Property, plant & equipment (GL control vs. asset register) Inventory (GL control vs. stock valuation report) Prepaid assets (GL control vs. amortization schedule) Accrued liabilities (GL control vs. accrual supporting schedules) Workflow: 1. Extract the GL control account balance at the period cut-off 2. Generate the subledger detail or trial balance as of the identical date 3. Match the two totals — under real-time posting they should be identical 4. Research any gap (manual GL postings, pending interface batches, failed data transfers, reclassifications without subledger mirror) Typical root causes of discrepancy: Journal entries booked directly to the control account without a subledger transaction Subledger batches queued but not yet transmitted to the GL Lag between batch processing windows GL reclassifications with no subledger counterpart Integration failures or rejected interface records Cash / Bank Reconciliation Align the book cash balance with the financial institution's reported position. Workflow: 1. Obtain the institution's closing statement balance 2. Pull the corresponding GL cash account balance at the same date 3. List checks written but not yet presented for payment 4. List deposits recorded in the books but not yet credited by the bank 5. Identify bank-initiated entries (fees, interest, returned items) absent from the GL 6. Derive an adjusted balance on each side; the two must agree Presentation template: Intercompany Reconciliation Confirm that receivables and payables between affiliated entities offset to zero for consolidation purposes. Workflow: 1. Collect intercompany receivable and payable balances for every entity pair 2. …
How to use it
Reference it in AdaL, Claude Code, Cursor or any coding agent — nothing to install:
@skills vm0-ai/account-reconciliation