01
A match connects existing records
Already recorded the payment? Match it to the bank statement line. Check the date and reference as well as the amount — two payments can have the same total.
02
Posting creates an accounting entry
If a transaction is missing from the books, a new voucher records it. Check the accounts and tax treatment before posting. A line without a match may also be a timing difference, so look into it first.
03
Check before creating another entry
Search the register by date and amount. Someone may have entered the payment manually or imported it already. Posting another voucher would count it twice.
04
Keep a note of what needs checking
Cannot explain a line yet? Leave it open and add a note for review. Accept a match only when you can trace it to the right transaction.
Put it into practice
Follow the steps →Updated 3 October 2026 · Use these guides to plan the work, and check decisions about your own books with your accountant.