Account reconciliations – the means by which this question is answered – are a fundamental part of the financial close process. Imagine you are trying to build a sandcastle. Now imagine your “sand” is harvested from a cow pasture. You *could* continue to build this “sandcastle,” but you will likely finish with a pile of…bull-sand. In the same way, if your account balances and transactions have an integrity equivalent to “bull-sand,” this will inevitably lead to problems down the line.