Your bank statement and your books, always in agreement.
Every company reconciles its bank accounts. Most still do it in a spreadsheet at month-end.
Today
On day four of the close, two people are still ticking the bank statement against the ledger in a spreadsheet, and the open items from last month are still there.
With iRecon
Statements arrive overnight and match against the ledger by morning. The controller opens a short queue of items that differ, each with its reason.