Start with the evidence
Compare the source date, amount, currency and reference before linking the names. Keep both labels so a later reviewer can trace the match without relying on your memory.
Work through the example
The receipt says Example Café while the statement uses EX CAFE LTD. A matching USD18 amount and source reference support the investigation, but the similar name alone is not enough.
Make the next step clear
Record the evidence used for the match and leave uncertain cases open. Avoid renaming the original statement description in a way that removes the information needed to revisit your decision.
Keep the source context
These guides concern the evidence behind a business record. A receipt, a reimbursement request and a bank movement may describe related parts of one event, but they are not interchangeable documents. Keep each source and its role visible.