# Balance sheet account reconciliation and certification > Balance sheet account reconciliation and certification: What explains each balance; whether support is enough Checked: proven by code. Produces certified reconciliations, open items aged. Source: https://www.sumarity.ai/library/balance-sheet-account-reconciliation-and-certification/ Finance and accounting # Balance sheet account reconciliation and certification Reads trial balance, sub-ledgers, supporting schedules. Produces certified reconciliations, open items aged. Code works out every figure, the Judgement Engine answers the narrow questions, and whatever stays uncertain goes to a person. Proven by codeClose and accounting Start from this workflowMore for finance What it decides ## Narrow questions, each with a check behind it. What explains each balance; whether support is enough Proven by code: sub-ledger and support tie to GL. Code proves the answer from the data itself: totals tie, a match is exact, the quote is on the document. Most of these judgements settle without a person. | Reads | Trial balance, sub-ledgers, supporting schedules | Produces | Certified reconciliations, open items aged | Who signs | A person on your team, with every figure traced to its document and every call on record | Process | Close and accounting | Industry | Finance and accounting See it run ## Every line, decided where it's safest. An example run. Each stage lights up as a line is decided there; pick a stage to see its lines. ReadsTrial balance, sub-ledgers, supporting schedulesCodeReads, matches, ties out and works out every figure.JudgementWhat explains each balance; whether support is enough. Settles only when it clears the cutoff and code proves it.A personGets whatever stays uncertain, with the evidence. Their ruling tunes the next run.ProducesCertified reconciliations, open items aged Balance sheet account reconciliation and certification · example run Example run | Ref | Item | Value | Decided by | 1020 | Bank CHFStatement balance ties to the ledger | 184,220.15 | Code · tied | 1100 | Trade receivablesAgeing report ties to the ledger | 412,880.00 | Code · tied | 1300 | Prepaid expensesSchedule supports the balance · 0.94 | 36,400.00 | Engine · proven | 2100 | Accrued liabilitiesOne accrual has no support attached | 58,900.00 | To a person | 2200 | VAT payableTies to the filed return less payments | 21,640.00 | Code · tied | Settled 4 To a person 1 Settled wrong 0 Illustrative lines. Amber rows are the Judgement Engine's calls; each settles only above its cutoff and when its check agrees. What it could save ## Your volumes in. Your hours out. In our tests, between 24% and 42% of items still went to a person after tuning. Set your own share; a pilot measures it on your data. Items per run Runs per month Minutes per item by hand Cost per hour Share of items that still need a person: 30% By hand today80 ha month With Sumarity24 ha month, for the items people decide Saved56 hCHF 53,760 a year Related ## Start from what's closest. ### Close and accounting in other work Finance ### Manual journal entry review Whether an entry is supported, authorised, unusual Cross-checkedFinance ### Accruals review Whether an accrual is needed and its size is supported Checked by the outcomeFinance ### Prepayments and amortisation Which invoices are prepaid; the period they cover Proven by code ### More for finance ### Bank reconciliation Which ledger entry a bank line is; why a line is unmatched Proven by codeTested ### Card and payment-processor settlement reconciliation Which sales a payout covers; fee and chargeback lines Proven by code ### Cash application Which open invoices a receipt pays; short-pays and deductions Proven by code Questions ## What buyers ask What happens when Sumarity isn't sure? Nothing settles below the cutoff, or when the check disagrees. The item goes to a person in the inbox with what the engine saw, its best answer and the runner-up. The person's ruling is kept and tunes the next run. How are its judgements checked? Code proves the answer from the data itself: totals tie, a match is exact, the quote is on the document. Most of these judgements settle without a person. Can we change it to fit how we work? Yes. Start from this workflow and describe your differences in plain words. The design assistant revises it, the validator checks it, your expert reviews it on the canvas, and your admin publishes it. Does it read our files as they are? Yes: spreadsheets and CSV in any layout, PDFs, bank formats and e-mail attachments. Sumarity suggests how each column maps, proves the mapping on a sample and remembers it once a person confirms it. Where does our data go? Sumarity runs in Zurich. Your data, backups and logs are stored in Switzerland. How does it get better? Your team's rulings become an answer key. Better questions and cutoffs are proposed, tested on data they haven't seen, and published only when your admin approves. It improves itself, with permission. ## Start from this workflow. Run it on your data. A pilot runs alongside your own process for a few weeks, at our cost, and ends in a line-by-line comparison. Talk to usBack to the library