Reconciliation is to check the accounts. In accordance with the requirements of the "Accounting Standards", each unit should be regularly recorded in the accounting books of the relevant figures and inventory in kind, monetary funds, securities to and from the unit or individual, etc. to check each other, to ensure that the account is consistent with the evidence, the account is consistent with the account, the account is consistent with the work at least once a year to carry out reconciliation. As far as the cashier's work is concerned, the main content of the reconciliation is:

(1) account verification. Reconciliation of accounting records and original documents, vouchers, vouchers time, voucher size, content, amount is consistent, whether the direction of the bookkeeping is consistent.

(2) account reconciliation. Check whether the different accounting books and records are consistent. Including: the balance of the general ledger account; general ledger and ledger checking; general ledger and journal checking.

(3) account reconciliation. Reconciliation of accounting records and property and other real amounts are consistent. Including: cash journal balance and the actual number of cash on hand; bank deposit journal balance and bank statements; a variety of accounts receivable, accounts payable ledger balance and the relevant debt, creditors or individuals check.