reconcile-accountslisted

# Skill: Reconcile accounts Un-reconciled accounts produce authoritative-looking, wrong numbers (§3 #2). ## Step 1 — List the accounts Every bank/CC/balance-sheet account requiring a tie-out. ## Step 2 — Tie to source Match each to an independent statement; investigate variances (§3 #2). ## Step 3 — Clear reconciling items Outstanding checks, deposits in transit, timing differences. ## Step 4 — Gate the report Don't ship statements until accounts reconcile (§3 #2). ## Output A reconciliation status gating the report. Traverse Tree 3 in the decision-trees file.