Financial statements & accounting records · Core
Bank reconciliation
Also called: bank rec
ELI5
Matching accounting records with bank statements and resolving differences.
Used in conversation
“Can we circulate bank reconciliation with the assumptions and open questions marked?”
Pitch context
You will see “Bank reconciliation” in financial models, budgets, board packs and investor materials when the discussion reaches financial statements & accounting records.
Why it matters: It helps a reader interpret financial statements & accounting records without confusing the measure, decision, role or evidence being discussed.
Need an investor or company deck?
Bring the business, the evidence or the half-formed ask. We help it travel beyond the spreadsheet.
See how pitch.dog can helpSources & evidence · 4
Direct term-level sources and supporting source families.
- IFRS Foundation — IFRS GlossaryDirect source · primary · checked 2026-08-16
- Financial Accounting Standards Board — FASB Accounting Standards CodificationDirect source · primary · checked 2026-08-16
- U.S. Small Business Administration — Break-even pointSupporting source family · primary · checked 2026-08-16
- U.S. Securities and Exchange Commission — Non-GAAP Financial Measures — Compliance and Disclosure InterpretationsSupporting source family · primary · checked 2026-08-16