Reconciliation is the process of comparing two views of related records and accounting for their differences. It asks whether they cover the same events, use compatible definitions and arrive at the expected result. Matching totals are useful evidence, but they do not prove that every row is correct.
Begin by aligning scope, dates, units and transaction states. Then check totals and record-level matches. Keep unresolved differences visible. Changing a value just to force agreement removes the clue that tells you something needs attention.
A small-business example
A shop's sales export does not match its payment settlement. The export includes orders entered late in the day; the settlement covers a different cutoff and deducts fees. Returns are also reported separately.
The team documents these differences and checks which explain the gap. Any remaining amount stays on a review list with its supporting records. The result is an explained comparison, not a forced match between two numbers that were never defined the same way.
Try this
Choose two reports that should broadly agree. Write their inclusion rules side by side. Compare record counts and totals, then examine unmatched records. Keep a small table of each difference, its explanation, the evidence and the person who will resolve it if it remains open.
Choose a useful measure aligns definitions. Set the boundary aligns scope, and Source of truth establishes where a confirmed correction belongs.