Account reconciliation is a process that reconciles an organization's bank balance according to its bank statement with the balance in its own accounting records as of a specified date. It explains any differences between the two balances. The document also mentions principles of double entry accounting, types of accounts, bookkeeping, bookkeeping software, and the cash and accrual basis of accounting as they relate to account reconciliation in double entry accounting systems. It provides a link for more detailed information on double entry accounting.

3. ACCOUNT RECONCILIATION
A process that explains the difference on a specified date between
the bank balance shown in an organization's bank statement, as
supplied by the bank, and the corresponding amount shown in the
organization's own accounting records.

4. TYPE OF ACCOUNTS

5. PRINCIPLES OF DOUBLE ENTRY
ACCOUNTING

7. BOOKKEEPING

8. BOOKKEEPING SOFTWARE

9. CASH AND ACCRUAL BASIS OF ACCOUNTING

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