The Account Matching process is used to automatically match transactions for a selected internal ledger. The purpose is to match one or more debit transactions from one specified account with one or more credit transactions from the same account. The transactions have to be balanced for the final match, but can be saved temporarily even when they are not, as these can be used for final matching later on. The matching of transactions process is normally performed at the end of a year or period, i.e., when books are being closed, to verify that the balances of specific accounts are correct.