The comparison of accounts to ensure that there are no errors in the calculation or in the items included.
Normally SAP Business One automatically reconciles the documents. For example, if you use the COPY FROM/TO function to reconcile a credit amount to a Invoice both vouchers are linked and reconciled by the system. In certain cases, however, it is possible that vouchers are created or account payments are made without direct reference to a base voucher. These must then be reconciled manually.