When you reconcile the balance sheet accounts you usually reconcile or balance them against the subsidiary ledgers or other supporting schedules.  The income statement reconciliations should also reconcile against all paid invoice or supporting documentation.  The sales and cost of goods sold accounts are usually the largest and you can use a sales subsidiary ledger or sales detail report.

The reconciliations are to double check your entries and balances recorded in the general ledger.  The balances need to be supported with schedules or subsidiary ledgers to add credibility to the financial statements.

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