[bsder]

I thought the whole point of double entry bookkeeping is to make sure that the error rate is, in fact, precisely 0% and verifiably so.

[lmz]

You can still reconcile the wrong things and have the books balance. e.g. you sell a subscription for $1. User A paid on the 1st, user B paid on the 3rd. You mistakenly reconcile user A's payment to user B's bill and vice versa. Your books still balance, but you better hope you didn't charge user A any late fees.