Reconciliation, in three panels a week.
A weekly 3-panel manga series teaching reconciliation and adjacent finance concepts — GST, COD, intercompany, close-cycle — narrated by Riya, our recurring CA. New episode every Monday.
80% pure education. 20% how a tool like ReconPe handles it. Free, ungated, and built for the founder, controller, or CA who would rather read a panel than a 2,000-word essay.
The intercompany USD/EUR puzzle
Parent in USD posts $50,000 to subsidiary in EUR on 15 March. Books close 31 March. The EUR has moved. Consolidation shows €380 variance — but it isn't a break. It's unrealised FX. Document it; books tie.
The OCR trap: when the invoice PDF lies
A founder forwards 200 vendor PDFs. Generic OCR returns '100000', '10,00,00', '1.00.000' — three different number formats for the same amount. OCR returns text; reconciliation needs fields with confidence.
Subset-sum: matching ₹25 lakh to twelve invoices
The GL posts one ₹25,00,000 journal entry. The AR aging has twelve open invoices for that customer. Which subset matches? Humans give up at n=8. Riya walks through the deterministic answer.
What a GST notice actually says
A client slides a Section 73 notice across the desk: ₹3.2L ITC reversal demanded. Riya reads it. The 'discrepancy' is GSTR-3B vs GSTR-2B vendor timing, not fraud. The response is paperwork, not panic.
Why VLOOKUP breaks at 2,000 orders a month
A 3am WhatsApp from a Flipkart seller: 'the file crashed again.' Riya opens it — 4,800 rows, OrderID duplicated six times per order. Direct matching dies at this scale. Set matching is the answer.
What is reconciliation, really?
Reconciliation isn't matching two columns of numbers. It's proving two records describe the same economic event. Riya walks through it in 3 panels.