Lesson 5 of 5
Testing reconciliation
6 min
Bank statement processing is tested by feeding the system statements whose correct outcome you already know. The aim is to prove that each kind of item posts and clears as designed, that unmatched items stop safely for reprocessing, and that at the end of the day the bank G/L account equals the statement's closing balance. That last check is the definition of reconciled.
Building test statements
Tests need statements that refer to real open items in QAS client 100: invoices for test customers, payment run items for test suppliers, checks issued. Build the statement file in the bank's format (or obtain a test file from the bank's test service, if treasury has agreed one), with item references chosen to hit each case. Keep the file and a sheet of expected postings together as one test asset, so it can be rerun after every change.
| Case | Statement item | Expected result |
|---|---|---|
| Exact match | Credit 12,000, reference INV 90001234 | Posted; customer invoice cleared automatically |
| Partial match | Credit 11,985 for the same invoice (15 short) | Cleared within tolerance or left for reprocessing, as designed |
| Several invoices | Credit 20,000 with two invoice numbers | Both invoices cleared, or left for reprocessing if not supported |
| Missing reference | Credit 5,000, only customer name | Bank side posted to clearing; item left for reprocessing |
| Wrong reference | Reference one digit off | Not cleared automatically; no wrong customer cleared |
| Outgoing transfer | Debit 9,800 with payment file reference | Outgoing transfer clearing item cleared |
| Check presented | Debit with check number | Check clearing item cleared |
| Bank fee | Debit 35, fee transaction code | Posted to bank charges |
| Duplicate import | Same statement imported twice | Second import rejected or flagged |
Core bank statement test cases.
- Did the statement import and is balance continuity intact?No → stop and fix the import · Yes → continue
- Did each item post in area 1 as designed?No → posting rule or transaction type defect · Yes → continue
- Did each matching item clear the right open item, and no wrong item?No → algorithm or reference defect · Yes → continue
- Were unmatched items left safely for reprocessing?No → defect: items posted to wrong accounts · Yes → continue
- Does the bank G/L balance equal the statement closing balance?No → find the difference before sign-off · Yes → reconciled
- Day 0PrepareCreate test invoices, run a test payment run, issue test checks; record document numbers
- Day 0Build the fileStatement items referencing those documents, one per case, plus fee and duplicate cases
- Day 1Import and processImport, let algorithms run, note which items cleared
- Day 1ReprocessWork unmatched items as a clerk would; apply rules in scope
- Day 1Reconcile and recordCompare balances, list clearing items, save evidence
The reconciliation check
After each test day, compare three numbers: the statement's closing balance, the main bank G/L account balance for that house bank account at that date, and the open items on the related clearing accounts. The first two must be equal. The clearing accounts may hold items in transit, but each one must be explainable, for example a payment run item the bank has not executed yet. In SAP S/4HANA's bank reconciliation account approach, filter the main account by house bank and account ID to get the balance for one bank account.
| Check | Source | Expected |
|---|---|---|
| Statement closing balance | Imported statement | 1,245,300.00 |
| Main bank G/L balance for USBK1 / OPER1 | G/L line items or balances filtered by house bank account | 1,245,300.00 |
| Open items on incoming clearing | Clearing account line items | Only items left for reprocessing, each listed |
| Open items on outgoing transfer clearing | Clearing account line items | Only payments not yet on a statement |
End-of-day reconciliation evidence (illustrative amounts).
What would you do?
In a test, a payment with the reference one digit off was automatically cleared against a different customer's invoice of the same amount. The overall match rate looks excellent. What should Priya do?
- Build test statements against known open items and keep them with expected postings as reusable assets.
- Test exact, partial, multiple, missing and wrong references, fees, checks, transfers and duplicates.
- A wrong clearing is worse than no clearing; test that bad references never clear the wrong item.
- Reconciled means bank G/L balance equals statement closing balance, with every clearing item explained.
Check your understanding · not graded
Lesson check
1. What proves a bank account is reconciled at day end?
2. Which result is worse than leaving an item unmatched?
3. What should happen when the same statement is imported twice in a test?
4. What should accompany a test statement file?