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TeachMeFinance.com Account Reconciliation -- The exercise of making changes in the checkbook balance in order to conform to the bank statement. The checkbook balance, after including outstanding checks and interest and deducting bank charges, should be the same as the balance given in the bank statement. About the author Mark McCracken Author: Mark McCracken is a corporate trainer and author living in Higashi Osaka, Japan. He is the author of thousands of online articles as well as the Business English textbook, "25 Business Skills in English". Copyright © 2007 by Mark McCracken, All Rights Reserved. TeachMeFinance.com is an informational website, and should not be used as a substitute for professional financial or legal advice. TeachMeFinance.com and its owner recommend consultation with a professional financial advisor prior to any investment or financial decision. Please read our disclaimer.