When the associate came in the next day with fresh eyes, he started the task over again in order to check every detail of his work. It did not take him long to realize that he had used an account balance from the statement of a totally different account! His starting point was off; so there was no way the reconciliation would have worked - no matter how hard he worked - no matter how smart he was!
It struck me how important the source of our information is! No matter how smart we are or how hard we work at something; if the source of our information is wrong, our conclusions will be mistaken and our resulting actions will be misguided!
The fear of the LORD is the beginning of wisdom; all who follow his precepts have good understanding. ~Psalm 111:10
For the LORD gives wisdom; from his mouth come knowledge and understanding. ~Proverbs 2:6
Starting in the right place...