What is account reconciliation? What does the accounting check include?

Account-to-fact check refers to checking the book balance of all kinds of property, materials, creditor's rights and debts with the actual amount to ensure that the accounts are consistent with the facts. \x0d\ includes: \x0d\ 1 checking the book balance of the cash book with the actual cash inventory; \x0d\2 Regularly check the book balance of the deposit journal with the bank statement; \x0d\3 Check the book balance of various property and materials subsidiary ledger with the actual amount of property and materials; \x0d\4 The book balance of various accounts receivable and payable should be checked with the relevant debt and creditor units or individuals.