Error identification Outline any errors between the cash journals and the bank statement when processing the transactions and completing reconciliation. If there are no errors, then intentionally make an error during reconciliation and demonstrate that you can rectify the original journal entry. Print out a copy or take a screenshot of rectifying the error and attach if your assessor did not directly observe this. If you had to escalate the error, write down how you did this or how you would do this if you didn't need to.