Reconcile cash account: Verification that all checks returned with the bank statement and all noted deposits have been processed correctly through the system. Discrepancies will be discussed with the firm and corrected by the Virtual Administrator through the web-based L.A.W.S./Pro application. Detail review of electronic transfers: Electronic transfers represent direct deductions from the bank account without use of a firm prepared check. All electronic transfers are reviewed for accuracy and brought to the attention of the firm to eliminate the possibility of unauthorized distributions from the account. Correction of discovered procedural problems: Procedural problems - such as non-recorded manually prepared checks or deposits taken to the bank but not processed against the outstanding accounts receivable balance due - are often discovered during the reconciliation process. These problems may be immediately addressed with the appropriate individuals within the firm and corrected thereby increasing the future reliability of the application.