Bank Reconciliation and Discrepancy Identification

Create a complete bank reconciliation procedure for [COMPANY NAME], which operates [NUMBER] bank accounts and processes [NUMBER] transactions per month.\\\\\\\\n\\\\\\\\n**Banks used:**\\\\\\\\n- [BANK 1]: Operating account (main transactions)\\\\\\\\n- [BANK 2]: Collections account (card machines/PIX)\\\\\\\\n- [BANK 3]: Investment account\\\\\\\\n- (add as needed)\\\\\\\\n\\\\\\\\n**Step-by-step procedure:**\\\\\\\\n\\\\\\\\n1) **Preparation (day [X] of each month):**\\\\\\\\n- Download bank statements (OFX/CSV format)\\\\\\\\n- Export report from accounting system\\\\\\\\n- Verify opening balance (should match previous month's closing balance)\\\\\\\\n\\\\\\\\n2) **Automated reconciliation:**\\\\\\\\n- Rule configuration in [CONTAAZUL/OMIE/NIBO]\\\\\\\\n- Automatic matching by amount and date\\\\\\\\n- Identified deposit/withdrawal processing\\\\\\\\n\\\\\\\\n3) **Manual reconciliation (unreconciled items):**\\\\\\\\n- Cleared checks vs. issued checks\\\\\\\\n- Bank fees not recorded\\\\\\\\n- Inter-account transfers (duplicate entries)\\\\\\\\n- Unidentified deposits\\\\\\\\n- Chargebacks and refunds\\\\\\\\n\\\\\\\\n4) **Common discrepancies and resolution:**\\\\\\\\n- Date differences (accrual basis vs. cash basis)\\\\\\\\n- Duplicate entries\\\\\\\\n- Amount differences (fees, interest, penalties)\\\\\\\\n- Transaction on statement without accounting entry\\\\\\\\n- Accounting entry without corresponding bank transaction\\\\\\\\n\\\\\\\\n5) **Closing checklist:**\\\\\\\\n- [ ] Accounting balance = Bank balance\\\\\\\\n- [ ] All pending items documented\\\\\\\\n- [ ] Reconciliation report signed\\\\\\\\n- [ ] Supporting documentation organized\\\\\\\\n\\\\\\\\n**Reconciliation report template** with fields for: statement balance, (+) pending deposits, (-) uncleared checks, (=) adjusted balance vs. accounting balance.\\\\\\\\n\\\\\\\\nEstimated time per account: [X] minutes. Recommended frequency: [DAILY/WEEKLY/MONTHLY].