Reconciliation isn’t accounting — it’s operational truth

Reconciliation is about matching reality across systems: gateway, bank, ledger, and user-visible state. The hard part is exceptions.

Where reconciliation breaks

  • Gateway shows success but settlement is delayed/failed
  • Duplicate webhooks / retries create mismatched records
  • Partial refunds / partial settlements
  • Timezone/cutoff issues (T+1/T+2), weekend delays

What a good product provides

  • 3-way matching: provider vs bank vs internal ledger
  • Exception queue with reason categories
  • Evidence: references, timestamps, raw provider payload links
  • Resolution workflow + audit trail