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How do you handle a supplier statement reconciliation in the purchases ledger?

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Answer

Compare the supplier's statement (their record of what you owe) to your supplier account in the purchases ledger. Identify timing differences (invoices/payments in transit), missing invoices or credit notes, and errors. Adjust your records for genuine omissions and query the supplier for discrepancies, so the account agrees before payment.
Supplier statement 2,000 vs our ledger 1,700:
  +200 invoice not yet entered, +100 payment they haven't recorded.
Real-world example Before paying, the bookkeeper reconciles the supplier's statement to the ledger and posts a missing invoice.

Common follow-ups: What causes statement differences? | Why reconcile before paying?

Control Accounts Correcting Errors Sales & Purchase Ledgers
All 25 Sales & Purchase Ledgers questions