In the illustration just given, items B and C were omitted for simplicity's sake, but a little application of the same line of thought will prove the original equation given, namely, that A plus B minus C equals X plus Y minus Z, or A plus B plus Z equals X plus Y plus C. In the standard reconcilement form the above is shown in this manner:

The total of the left side figures on the reconcilement should equal the total of the right, and that is what is meant by reconcilement of accounts. Of course, what appears on the right of the form illustrated may be placed on the left and vice versa, but that is not material. The small columns headed "date since debited" and "date since credited" are for the purpose of indicating the dates on which the exceptional items appearing on the reconcilement have actually been debited or credited on this bank's books or that of its correspondent, as the case may require. That is what constitutes the follow-up on the exceptions.