Manage and reconcile cash positions

Trigger: The finance system receives daily bank statements or initiates the end-of-day financial closing cycle.

1. Retrieve daily bank statements and internal ledger records
2. Match cash inflows and outflows across accounts
3. Identify and investigate reconciliation discrepancies
4. Post adjusting entries to correct book differences
5. Consolidate daily enterprise cash positions
6. Allocate surplus funds or cover deficits based on liquidity requirements

Outcome: Cash accounts are fully reconciled with discrepancies corrected and available funds positioned for operational use.