Define both record sets
Give Nema the two exports, period, entity, currency treatment, unique identifiers, and the accounting purpose of the comparison. State whether reversals, fees, timing differences, or many-to-one relationships are expected.
The output should record row counts and totals before matching. This helps an accountant spot missing files or truncated exports.
Apply explicit matching rules
Start with exact rules, such as a shared reference, amount, and currency. Add approved tolerance or date-window rules only when the accounting team uses them. Show which rule matched every pair.
A close amount is not enough by itself. Nema can suggest a candidate when the rule allows it, but it should keep that result separate from an exact match.
Explain unresolved items
Group exceptions by reason: missing reference, amount difference, date outside the window, duplicate candidate, currency conflict, or no counterpart. Preserve the source rows and identifiers so an accountant can investigate.
Do not net unrelated records merely to force totals to agree. Many-to-one matches require the supplied rule and a reviewable explanation.
Keep the conclusion with accounting
The accountant verifies source completeness, matching rules, candidate pairs, and exception treatment. They decide which items clear and whether the account is reconciled. Nema can prepare an updated exception list after corrections.
This workflow does not post entries, clear transactions, or certify a balance. It structures the comparison for review.
Start with a completed period
Use two small record sets from a prior reconciliation. Include exact matches, a known timing difference, and a true exception. Compare Nema's result with the accountant's approved work and refine rules that create false candidates.
Questions from accounting teams
Can Nema use amount tolerances?
Yes, when accounting supplies the exact rule and context. Candidate matches still require review.
What about one payment covering several invoices?
Provide the grouping rule and identifiers. Nema can propose the relationship and show its calculation for an accountant to verify.
Does zero difference mean the account is reconciled?
No. Offsetting errors and incomplete sources can still produce equal totals. The accountant evaluates completeness and exceptions.
Keep the reviewed exception list with the period's supporting work. The next run can then distinguish a carried timing item from a new mismatch, while the accountant retains the approved explanation and source reference.
Date each carried item and name the record expected to clear it. That detail helps the next reviewer test the explanation instead of accepting an old label.