Every unmatched or ambiguous line gets exactly one bucket — then a concrete next action in AP. Timing and report-flavour mistakes are the #1 false “missing” traps.
bbf_anchor
Brought-forward check
The statement's opening (brought-forward) balance is checked against your prior-period open items. If they agree, the prior period is reconciled.
If balances agree — nothing to do. If they differ — investigate.
In your accounting system
If the balances agree: no action needed — the prior period is reconciled
If they differ: check your prior-period reconciliation for an explanation
If you do not have a prior reconciliation, ask the supplier for a breakdown of the opening balance
Document the difference on your exception log with the candidate items that might explain it
Do not
Create fake invoices to force the numbers to match
Ignore a difference — it may indicate a prior-period error
status_conflict
Your ledger says paid — still open on their statement
Your accounting system shows this invoice as paid, but the supplier's statement still lists it as open. A genuine settlement disagreement.
Confirm the payment cleared, then contact the supplier to apply it
In your accounting system
Confirm the payment cleared your bank account
Check that the payment was applied to the correct invoice in your accounting system
Contact the supplier with the payment details (date, amount, bank reference) so they can apply it on their side
Keep the remittance advice in case the supplier asks for it
Recheck on the next statement — if still open after your policy's waiting period, escalate
Do not
Pay again because the statement still shows it as open
Enter a second bill for the same invoice
Treat as a missing invoice — your ledger already has it as paid
statement_only
On their statement — missing from your ledger
The supplier's statement lists an invoice that does not appear anywhere in your accounting system.
Request the invoice from the supplier, then enter the bill
In your accounting system
List the statement lines with no match in your accounting system (reference, date, amount)
Email the supplier requesting copies of those invoices
When the PDFs arrive: enter the bills in your accounting system against the correct supplier and entity
If the supplier says they were already sent: search by wrong supplier, wrong company, or parked inbox
Do not
Pay from the statement alone without a bill
Classify as missing before checking report type and timing
Sample email template
Subject: Statement reconciliation — invoices needed
Hi {vendor},
We are reconciling your statement dated {statementDate}. Please send PDF copies of the following invoices that appear on your statement but are not yet in our system:
{invoiceList}
Could you send these by {dueDate} so we can keep the reconciliation and next payment run on schedule?
Thank you,
{yourName}
amount_variance
Amount doesn't match
The same invoice reference appears on both sides, but the amounts differ — a short-payment, price variance, or credit applied on one side only.
Resolve the price, tax, or short-payment difference before clearing
In your accounting system
Compare the statement amount to your bill: check for tax, freight, foreign exchange, or short-payment differences
If your amount is wrong, correct it in your accounting system
If the supplier's amount is wrong, contact them to arrange a credit note or correction
Escalate to your AP lead or buyer per your company policy if the difference is material
Do not
Force a match on different amounts
Pay the statement amount without understanding the difference
Sample email template
Subject: Statement query — amount difference
Hi {vendor},
Your statement dated {statementDate} shows a different amount than our records for the following invoice(s):
{invoiceList}
Could you confirm whether this reflects tax, freight, or a partial payment by {dueDate}, so we can align our records?
Thanks,
{yourName}
part_paid
Part-paid — billed in full, partly settled
The statement shows the full invoice amount, but your accounting system shows only a smaller remaining balance. Part has already been paid or credited.
Confirm the partial payment cleared and the remaining balance is correct
In your accounting system
Check your bank statements to confirm the partial payment cleared
Verify the remaining balance in your accounting system is correct
If the figures are correct, mark as matched on your reconciliation worksheet — the difference is explained
If the remaining balance is wrong, correct it in your accounting system
Do not
Pay the full amount again — only the remaining balance is owed
Ignore the difference without confirming the partial payment
duplicate_statement
Charged twice on the statement
The same invoice reference appears more than once on the supplier's statement — possible double-billing.
Query the duplicate with the supplier — pay only once
In your accounting system
Confirm both lines on the statement have the same reference and amount
Contact the supplier to confirm which line is correct (or if one is an error)
Pay only once — do not enter a second bill in your accounting system
Document the query on your exception log
Do not
Pay both lines
Enter a second bill in your system for the duplicate
credit_on_account
Credit on account — not yet allocated
A credit note or payment in your accounting system cannot be tied to a specific invoice on the statement.
Allocate the credit to the correct invoice(s) in your accounting system
In your accounting system
Identify which invoice(s) the credit or payment should be applied to
If you do not have the credit memo document, request it from the supplier
Enter or apply the credit against the correct invoice(s) in your accounting system
Plan the next payment run to reflect the reduced balance
Do not
Ignore the credit and overpay
Apply the credit to the wrong invoice(s) just to clear it
Sample email template
Subject: Credit memo request — statement reconciliation
Hi {vendor},
Please send credit memo documentation for: {invoiceList}
If we could receive it by {dueDate}, we'll apply it before the next payment run.
Thanks,
{yourName}
ambiguous_match
Ambiguous — can't safely match
A statement line's amount and date match more than one of your invoices, and there is no reference number to break the tie.
Identify the correct invoice — do not guess
In your accounting system
Check purchase order numbers, goods receipt records, or delivery notes to identify the correct invoice
If still unclear, contact the supplier to confirm which invoice the statement line refers to
Once identified, record the match in your accounting system or reconciliation worksheet
If you cannot identify the correct invoice, leave it open and document it on the exception log
Do not
Guess — picking the wrong one could hide a real discrepancy
Match solely on amount
date_mismatch
Date differences
The invoice reference and amount match exactly, but the dates do not agree — even by one day.
Check which date is correct, then correct if needed
In your accounting system
Compare the original invoice PDF to see which date is correct
If your date is wrong, correct it in your accounting system
If the supplier re-dated the invoice, document it and keep both dates for reference
Once resolved, mark as matched on your reconciliation worksheet
Do not
Ignore the date difference — it means the item is not fully reconciled
Change the date without checking the original invoice
not_open_maybe_paid
Not open in your ledger — may already be paid
An invoice on the statement does not appear in your open-payables report, which only lists unpaid invoices. It may have already been paid.
Check whether the invoice was already paid before chasing
In your accounting system
Check your paid invoices list or bank statements to confirm whether the payment was made
If it was paid — no action needed, the invoice was correctly excluded from your open-items report
If it was not paid — enter the bill in your accounting system and arrange payment
To avoid this confusion in future, send a full transaction list (including paid items) instead of an aged payables report
Do not
Chase the vendor about a 'missing' invoice before checking whether it was already paid
Enter a second bill if the first one was already paid
out_of_period
Outside the period this report covers
A statement line is dated outside the date range covered by your accounting system report.
No action — outside the scope of the report you provided
In your accounting system
No action needed for this item — it is dated outside the period your accounting report covers
If you want to include it in the reconciliation, send a wider report that covers this period
Document on the exception log as 'outside period' if your process requires it
Do not
Chase the vendor about a discrepancy — there is none
Enter a new bill just because it appears on the statement
ledger_only
In your ledger — missing from their statement
You have an open invoice in your accounting system that does not appear on the supplier's statement.
Check timing first, then query the omission with the supplier
In your accounting system
Check whether the invoice was entered in your accounting system after the statement was prepared — if so, it is a timing difference and will appear on the next statement
Confirm the statement period and entity match your invoice
Check for open disputes, debit notes, or hold flags on the bill
If it is not a timing difference, email the vendor with your invoice reference asking why it is omitted
Document on the exception log — do not delete the bill just because the statement is silent
Do not
Write off the bill without evidence
Treat aged-open silence as proof the bill is wrong
Sample email template
Subject: Statement query — our open invoices not listed
Hi {vendor},
Your statement dated {statementDate} does not list the following invoices that remain open in our system:
{invoiceList}
Could you confirm status by {dueDate} (omitted in error, disputed, or timing)?
Thanks,
{yourName}
ledger_out_of_period
In your ledger — outside the period
An open invoice in your accounting system is dated outside the period the report covers, or after the statement's latest date.
No action — outside the reconciliation window
In your accounting system
No action needed — the item is dated outside the period being reconciled
It will be included when you reconcile the period it belongs to
Document on the exception log as 'outside period' if your process requires it
Do not
Contact the vendor about a discrepancy — there is none
duplicate_ledger
Recorded twice in your ledger
The same invoice appears more than once in your accounting system — likely a duplicate posting.
Remove or reverse the duplicate posting in your accounting system
In your accounting system
Freeze payment on both entries immediately
Compare the two entries — check the PO, receiving record, and invoice PDF to determine which is correct
If neither has been paid: void or cancel the duplicate entry in your accounting system
If both have been paid: this is a duplicate payment — request a refund or credit from the supplier. Controller sign-off is recommended for material amounts
Do not
Pay both entries
Assume the same amount means the same invoice without checking
fuzzy_ref
Reference doesn't match (amount agrees)
The statement and your invoice have the same amount, but the reference numbers are formatted differently.
Confirm the references are the same invoice
In your accounting system
Compare the cleaned-up reference numbers — the engine removed prefixes, suffixes, and formatting
If they are the same invoice, mark as matched on your reconciliation worksheet
If you want to avoid this in future, standardise the reference format in your accounting system to match the supplier's format
Do not
Assume different formatting means a different invoice
Change the reference without confirming
status_conflict_timing
Timing differences around the closing date — no action needed
Your ledger shows these as paid, and each invoice is dated around the supplier's closing date — ordinary settlement lag, not a dispute.
No action — ordinary settlement lag, not a dispute
In your accounting system
No action needed — the invoice date is close to the statement's closing date, so the payment is in transit
Keep the remittance advice in case the supplier asks for it
Recheck on the next statement — the item should no longer appear as open
Document on the exception log as 'timing' if your process requires it
Do not
Pay again — the payment is in transit, not missing
Email requesting invoices you already paid
Treat as a missing invoice or a dispute
many_to_one
Consolidated — one statement line, several invoices
A single line on the statement equals the sum of several of your invoices. Resolved automatically.
No action — resolved automatically
In your accounting system
No action needed — the engine confirmed one statement line equals the sum of several of your invoices
Review the components shown for transparency if you wish
Mark as matched on your reconciliation worksheet
Do not
Enter a new invoice to match the consolidated line
Contact the vendor about a discrepancy — there is none
one_to_many
Split — one invoice, several statement lines
One of your invoices appears as several lines on the statement. The total matches. Resolved automatically.
No action — resolved automatically
In your accounting system
No action needed — the engine confirmed one of your invoices equals the sum of several statement lines
Review the components shown for transparency if you wish
Mark as matched on your reconciliation worksheet
Do not
Enter new invoices for each statement line
Contact the vendor about a discrepancy — there is none
date_corroborated
Matched on amount + date
The reference was missing or different, but the amount and date line up within 7 days. Treated as matched.
Matched on amount and date — verify if you want, then tick
In your accounting system
Review both references shown — the match was made on amount and date, not reference number
If you are satisfied, mark as matched on your reconciliation worksheet
If you want to improve future matching, add the reference number to the statement line in your records
Do not
Force a reference match without confirming
Leave it unmatched when amount and date clearly agree
clean_match
Fully reconciled
The invoice reference, amount, and date all agree between the statement and your accounting system.
Tick the pair and move on
In your accounting system
Mark the invoice as matched on your reconciliation worksheet
No accounting system change needed — both sides already agree
Do not
Re-enter the bill
Email the vendor about an already-matched line
new_vendor_opening
New-vendor opening balance (course-only)
This is the first statement from a new vendor and it shows a nonzero opening balance. The opening balance should be zero — a nonzero balance needs a breakdown, not invented missing invoices. Not detected by the software.
First statement from this vendor — the opening balance should be zero
In your accounting system
Confirm this is genuinely the first statement received from this vendor (check vendor master or prior reconciliation history)
If the opening balance is zero: no action — proceed to match the activity lines
If the opening balance is nonzero: request a breakdown from the vendor before accepting it as a carry-forward
Do not
Accept a nonzero opening balance from a new vendor without a breakdown
Treat it as a carry-forward when there is no prior reconciliation to roll forward
document_type_mismatch
Document type mismatch (course-only)
The amount and date agree, but one side is an invoice and the other is a credit note. These are different document types, not a formatting variation. Not detected by the software.
Check the source document, then correct the AP document type
In your accounting system
Compare the supplier document with the AP entry — confirm whether it is an invoice or a credit note
If AP recorded a supplier credit note as an invoice, reverse or void the incorrect invoice entry
Record the credit note with the correct sign and apply it to the relevant invoice when the supporting records establish the allocation
Re-run the reconciliation after the AP correction
Do not
Treat equal amount and date as proof that an invoice and a credit note are the same document
Apply the credit to an unrelated invoice just to clear the exception
dispute_on_hold
Dispute / hold (course-only)
You already know there is a disagreement with the vendor over this line. Not detected by the software — the software does not know about your disputes.
Document the hold — do not clear as matched
In your accounting system
Flag the bill as disputed or on hold in your accounting system
Log the reason, owner, and target resolution date on the exception log
Exclude the bill from payment until the dispute is resolved
When resolved: remove the hold flag, update the exception log, and schedule for payment
Do not
Tick as matched to make the reconciliation look clean
Promise a payment date before the dispute is resolved
Sample email template
Subject: Statement query — invoice on hold
Hi {vendor},
The following invoice from your statement dated {statementDate} is currently on hold pending resolution:
{invoiceList}
We expect to have this resolved by {dueDate} and will update you as soon as it can be scheduled for payment.
Thanks,
{yourName}
vendor_data_issue
Vendor data issue (course-only)
The statement is for the wrong legal entity, wrong currency, or has an implausible statement date. Not detected by the software.
Stop — get the correct statement first
In your accounting system
Verify the legal entity, currency, and statement date with the vendor
Request a corrected statement before doing any further matching
Do not force matches across the wrong entity or currency
Do not
Reconcile the wrong company's statement
Guess the correct entity or currency instead of asking
Sample email template
Subject: Statement query — entity/currency check
Hi {vendor},
Before we complete our reconciliation of the statement dated {statementDate}, could you confirm the legal entity and currency it covers by {dueDate}? We want to make sure we are matching it against the correct records.
Thanks,
{yourName}
Statement Zen Academy Team — Built from Statement Zen's own vendor statement reconciliation engineering and casework — pending Michael's named byline commitment (spec.md section 7). · Last updated