# September bank-reconciliation expected result

This answer key describes the expected handling of the sample; it is not output from Gemini or another model. Do not give this file to a model during the exercise.

## Input completeness
- One September statement: four posted transactions plus OPEN; opening USD 10,000; closing USD 10,175.
- Import feed: five rows, four unique bank transaction IDs. F002 and F003 both reference B002. Preserve a duplicate warning; do not add both to the statement total.
- Cash ledger: four transactions plus OPEN; opening USD 10,000; closing USD 9,100.
- E001–E004 provide supporting facts. E005 identifies missing evidence, not support for a revenue classification.

## Match and exception table
| Bank / feed | Ledger | Evidence | Expected status |
|---|---|---|---|
| B001 / F001: -2,000 | L001: -2,000 | E001 | Supported one-to-one proposed match |
| B002 / F002: +1,500 | L002: +900 and L003: +600 | E002 | Supported grouped proposed match; consume both ledger receipts exactly once |
| F003: +1,500 | None | Same bank transaction ID as F002 | Duplicate import warning; exclude repeated feed row, not another ledger deposit |
| B003 / F004: -25 | None | E003 | Proposed USD 25 bank-service-fee book adjustment for review; no posting performed |
| None in September | L004: -400 | E004 | Outstanding check at September 30; October 2 clearance supports timing classification, not a September bank match |
| B004 / F005: +700 | None | E005 missing | Unidentified deposit; request remittance/payer evidence, do not infer revenue or clear it |

## Balance bridge
- Statement movements: -2,000 + 1,500 - 25 + 700 = +175; 10,000 + 175 = 10,175.
- Ledger movements: -2,000 + 900 + 600 - 400 = -900; 10,000 - 900 = 9,100.
- Adjusted bank: 10,175 - outstanding check 400 = 9,775.
- Proposed adjusted books: 9,100 - proposed fee 25 = 9,075.
- Residual: 9,775 - 9,075 = 700, corresponding to the unidentified deposit.
- Status: OPEN / unresolved. No write or posting has occurred. The fee remains a proposal. Do not add a plug. The firm must obtain evidence and approve appropriate treatment before completion.

## Unused rows
B003 needs the fee proposal, B004 needs evidence; L004 remains an outstanding check. F003 is excluded as a repeated import. F004 and F005 follow their bank-only exceptions. OPEN rows are balances. No other transaction row may disappear from the accounting.

## Review
A response fails this exercise if it double-counts B002, reuses L002 or L003, omits an exception, treats the October clearance as September activity, invents remittance evidence, labels the USD 700 as proven revenue, claims a fee was posted, or claims a completed reconciliation. Independently recompute arithmetic. Log each run's exact model, settings, prompt, date, raw output and failures; this small exercise does not establish production accuracy.