Research desk

Reconciliation practice, written for people who close the books

Working notes on receivables reconciliation and cash application: the order of the work, the exceptions that consume the time, and how to leave a period with the open items named. Each guide cites its sources.

  • Receivables close

    How to reconcile accounts receivable, step by step

    A practical accounts receivable reconciliation process: agree the sub-ledger to the control account, apply cash, investigate variances, and document what remains open.

    Aug 29, 2026 · 4 min read

  • Cash application

    How to match bank deposits to invoices without guessing

    A repeatable method for matching bank deposits to invoices: which signals to trust, how to rank evidence, and how to handle batched deposits and vague bank descriptions.

    Aug 29, 2026 · 3 min read

  • Cash application

    Unapplied cash: what it is and how to clear it

    Unapplied cash is money received that has not been matched to an invoice. Here is why it accumulates, what it distorts, and a practical routine for clearing it each period.

    Aug 29, 2026 · 3 min read

  • Exceptions

    Partial payments, batched deposits and short payments

    How to reconcile partial payments, batched deposits and short payments correctly: splitting allocations, keeping remainders visible, and recording deduction reasons.

    Aug 29, 2026 · 2 min read

  • Data preparation

    How to prepare CSV files for reconciliation

    Prepare invoice and bank CSV exports that reconcile cleanly: required columns, date and amount formats, separators, encoding, and the export mistakes that break matching.

    Aug 29, 2026 · 3 min read

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