Start with the evidence
Gather the opening balance, recorded additions and recorded reductions for the same account and period. Keep the sign convention clear before adding the components.
Work through the example
USD1,000 opening plus USD600 added less USD250 reduced gives USD1,350 closing in this example. A different source closing balance needs explanation rather than a forced balancing entry.
Make the next step clear
Retain the components and compare the result with the statement. A matching arithmetic total is useful, but still review the individual items for duplication or missing context.
Keep the source context
These guides describe how to organize a statement review. They do not request bank credentials or imply that a bank connection can initiate transfers. Keep original descriptions and account references appropriately protected while preserving enough context for authorized review.