AR-to-GL reconciliation

AR-to-GL (accounts-receivable-to-general-ledger) reconciliation is a process commonly used to balance accounts in bookkeeping, particularly within an Oracle relational database. 

In Oracle and similar relational databases, the AR-to-GL process compares the accounts-receivable (AR) balances to the general-ledger (GL) balances, generates a report, and indicates or highlights discrepancies or inconsistencies in that report. This method makes it easy for accounting personnel to identify problem areas and take the necessary actions to prevent or correct bookkeeping errors.