A reconciliation account item represents a single or group of GL balance sheet accounts in the reconciliation tool which are all of the same nature and thus follow the same reconciliation rules Responsibility Group: user or group of users responsible for the reconciliation of a given account item. Area: is the entity to manage, organize and report on the reconciliation process and data at entity level. Account hierarchy: organization of the account items in the reconciliation tool representing the structure of the balance sheet. Area Hierarchy is the organizational structure of all entities managed in the reconciliation process.