One of the methods that...
One of the methods that bookkeepers use to ensure that their books are correct is bank reconciliation. The bookkeeper checks the bank's monthly record of a particular account against the records in her books. There will be discrepancies between the books due to the fact that some information will be in one book and not in the other, such as a check paid out that has not yet been cashed. The bookkeeper makes a list of these discrepancies to see if they are legitimate. Once these discrepancies are accounted for, the balance of the two sets of books should be the same.