Reconciling is, in the term of accounting, a process of comparing records for ensuring accuracy and determination of money flow out and spending are match and balance. (Investopedia, 2015) AccountingCoach (2015) claimed that reconciling account consequently refers to developing the document to make sure the balance is correct. There are six steps to make a cash reconciliation mentioned by Isobel (2015), first is to verify the opening cash balance, then make the total cash expenses receipts, and subtract the sum of expenses. After that, count the remaining cash, and record it. The final step is the request will be replaced by the cash issued. Salami (2013) suggested there are six steps of improving cash conciliation; crossing check everyday is checking internal account end-of-day total. The second step is to determine daily billing elements total. Then, accounting for rejected claims which are a part of the clearinghouse. Next, posting cleared payments. Next is tracking reimbursement elements which are complex for each patient encounter. Finally, revisiting the PM module or, otherwise, preparing to submit to the programme.