AR-to-GL (accounts-receivable-to-general-ledger) reconciliation is a process commonly used to
balance accounts in bookkeeping, particularly within an Oracle relational
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.
Contributor(s): Stan Gibilisco
This was last updated in March 2012
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