Processor to ledger to bank: diagnose a month that does not reconcile, in this order

Use the order, and stop at the first step that fails

Each step can hide the next: a wrong period makes every total differ, and a missing payout makes refunds look wrong. Work in this order with invented or redacted figures, recording the result of each step before moving on. This is a diagnostic sequence, not a vendor procedure and not accounting advice.

• 1. Scope: fix the period, the time zone, the currency and the processor account. Differences caused by a different window are not integration faults.
• 2. Payout type: confirm whether payouts are automatic, manual or instant. Only automatic payouts can be tied to their transactions by the processor (see the payout guide).
• 3. Payout entries: for each payout, is there one ledger entry equal to the deposit, and does the clearing account return to zero for it? (See the Stripe payout example.)
• 4. Refunds and fees: do the processor's refund and fee totals match the ledger, linked by identifier? (See the refund and fee guide.)
• 5. Duplicates and missing items: match line by line on identifiers, not totals (see the drift categories guide and the drift list example).
• 6. Timing: apply the period rule to items near the month boundary, using the processor's arrival date and report lag.
• 7. Report completeness: confirm any export you rely on is complete for the window (see the report windows guide).

What to record at each step

For every step note the counts and totals per flow and currency, the processor identifiers of any unmatched items, and whether the period is locked. Stop and ask a person with authority, usually your accountant, before anything in a locked or reconciled period is changed. The notes become the brief for a bounded job, a project or the standing monthly check.

• Never alter a locked or reconciled period to make a step pass.
• An item explained by timing is closed only when its counterpart is found in the next period.

Which paid outcome matches which step

Step 3 points to the Stripe payout job (from £495). Step 4 points to the PayPal refunds and fees job (from £445) when the processor is PayPal. Several failing steps point to the project (from £3,950), and a month that agrees but must stay true points to the standing check (£295 a month). All prices are untested and confirmed after an enquiry; payment follows agreed checks and your sign-off. Send invented examples and counts first, never credentials, bank details, invoices or customer records; real records are handled only after written agreement through a secure handoff.