When a job-cost report differs from the general ledger, first confirm that the reports are intended to show the same activity. Dates, accounting basis, job filters, account mappings, and non-posting management estimates can produce different views without proving a posting error.
Write a report header
Record the entity, date range, accounting basis, job selection, included accounts, and report-generation time. Save the original exports. If you rerun a report after making changes, give the revised version a clear reference.
Check whether the job system includes estimates, commitments, or time-based management calculations that are not the same as posted accounting transactions. A management forecast should not be compared to a ledger total as if both were recorded historical costs.
Trace one defined difference
An illustrative job report shows $9,400 of supplier costs, while the ledger detail selected for comparison shows $10,000. The $600 difference might be an unassigned job transaction, a filter mismatch, or a transaction outside the selected job dates. The amount alone does not identify the cause.
| Check | What to inspect |
|---|---|
| Scope | Same entity, dates, and account population |
| Coding | Missing or inconsistent job references |
| Timing | Bill, payment, and report-basis differences |
| Duplication | Repeated invoice or bank-feed entry |
| Credits | Supplier returns assigned differently |
Investigate the source before making a correction. Keep a log of the candidate item and the evidence that supports or rejects the explanation.
Build a bridge instead of a plug
List supported reconciling items so the arithmetic connects the two defined views. If the reports are intentionally different, label that distinction. An entry whose only purpose is to force agreement can hide a filter problem or create a new accounting error.
Review how the difference arose
Once the cause is known, decide whether the process needs a change: a required job reference, clearer credit handling, or a saved report configuration. Keep accounting corrections subject to the agreed approval process.
Close with the evidence
Retain source records, the comparison, the approved action, and any revised reports. If the cause is unresolved, say so and name the next owner. A reconciled headline number without a trail is hard to reproduce next month.
BuildCent’s reconciliation service is organized around this source-to-report investigation.
Sources and further reading
Source links provide background. The workflow and illustrative examples above are original educational material.