The process of verifying that the amounts on the bank statement are consistent with the amounts in the check register is known as:

A) reconciling
B) capitalizing
C) transferring
D) itemizing

Reconciling

The process of ensuring that two sets of records (usually the balances of two accounts) are in agreement.

Bank Statement

A record of an account sent to the account holder, usually on a monthly basis, showing the beginning balance, all deposits made, all checks drawn, all bank service charges and interest earned, and the closing balance.

Check Register

A record, often part of a checkbook, that allows individuals to track checks written, deposits made, and current balances.