Start with the source record, date, owner, and amount relevant to bank reconciliation supporting pack. Record each item separately so timing and classification differences remain visible.
Bank reconciliation supporting pack
Give reviewers a clear tie-out and evidence for every open bank item.
Published · 8 minute read
The short answer
- Start with the source record, date, owner, and amount relevant to bank reconciliation supporting pack. Record each item separately so timing and classification differences remain visible.
- A bookkeeper can assemble the schedule, reconcile it to the ledger, and flag missing support. The owner, controller, or accountant keeps approval of exceptions, policy judgments, and decisions that change financial reporting.
- At close, label every difference as timing, missing evidence, duplicate, disputed item, or approved correction. Keep the supporting document and next action with the exception until a named reviewer resolves it.
Practical guidance
Keep the evidence connected
Include the statement, book balance, outstanding items, fees, transfers, and adjustment references. The packet should allow a reviewer to retest the ending balance without rebuilding it.
Review the exception list
Use the same packet structure each period so cleared items, new items, and aged reconciling items are easy to distinguish.
Questions owners ask
Who approves the final accounting decision?
The owner, controller, or CPA should approve entries, exceptions, policy judgments, and decisions that change financial reporting or business risk.