E-commerce · Evidence
Payment processor to bank reconciliation
Published · Reviewed by The Diligence Standard Team · Updated
A sales dashboard becomes stronger evidence only when charges, refunds, disputes, fees, reserves and payouts reconcile to cash received.
Records to reconcile
- Native processor balance transactions
- Bank deposits by date and currency
- Refund, dispute, fee and reserve schedules
Warning signal
Payout totals cannot be bridged to bank receipts or periods shift without explanation.
Transaction impact
Unsupported revenue, restricted cash and post-close liability can change earnings and working capital.
Response
Keep the difference open, request native exports and allocate unresolved pre-close liabilities.