RECON — DOCUMENT RECONCILIATION CHECKLIST
A manual worksheet for purchase orders, confirmations and invoices.
Checking a box records a step, not approval or proof of agreement.
Source: https://linerecon.com/resources/reconciliation-checklist/
Edition: 2026-09-19

[ ] 1. Define the review scope
    List the document types, records, fields and versions being compared. Record what is outside this review.

[ ] 2. Keep the original documents
    Record each filename, reference, issue date and version. Retain amendments without overwriting earlier originals.

[ ] 3. Confirm record relationships
    Check parties and shared references. Keep uncertain pairings pending; equal totals or similar names are not proof.

[ ] 4. Verify item identity
    Check SKU, specification, size and other relevant attributes. Ask for evidence when a description is incomplete.

[ ] 5. Record quantities and their units
    Copy both source values. Different units remain not comparable; a stated pack size does not create an automatic match.

[ ] 6. Record prices and their bases
    Keep currency, pricing unit and stated discounts visible. Do not silently convert currency, units or derive net-price equivalence.

[ ] 7. Check dates and missing fields
    Retain the original date text and flag ambiguity. Distinguish an omitted field from an explicit zero or agreed value.

[ ] 8. Review split lines with evidence
    Aggregate only confirmed same-product lines with the same unit and currency. Retain every source row used in the sum.

[ ] 9. Separate charges from item differences
    Check freight and other stated charges separately. Explain the total difference without double-counting its components.

[ ] 10. Attach sources to each finding
    Record left and right values, files, pages and line references. Distinguish Difference, Consistent, Needs information and Not comparable.

[ ] 11. Record the reviewer’s decision
    Keep Not reviewed distinct from the finding. Record follow-up, or an accepted difference with reason, evidence, reviewer and date.

[ ] 12. Hand over unresolved work
    List open questions, owners and next actions. Retain the review version and reconsider affected findings when documents change.

REVIEW RECORD
Review reference:
Reviewer and date:
Documents and versions:
Fields included / excluded:
Confirmed record relationships:

FINDING (repeat for each item)
Field or item:
Left original value, unit and currency:
Left file, page and line:
Right original value, unit and currency:
Right file, page and line:
Finding: Consistent / Difference / Needs information / Not comparable
Review: Not reviewed / Accepted difference / Follow up
Reason and supporting evidence:
Reviewer and decision date:
Owner and next action:

HANDOVER
Unresolved items:
Review version:
Changes that require another review:

Recon is in development. This worksheet works independently of the planned product.