Final answer:
The correct term for making one account consistent with another by accounting for incomplete transactions is Account reconciliation.
Step-by-step explanation:
The term that means making one account consistent with another, especially by allowing for incomplete transactions, is a) Account reconciliation. This process involves comparing two sets of records to ensure the figures are in agreement and are accurate, such as the balance shown on a bank statement with the amount shown in a company's own accounting records. It may involve noting differences due to checks in the process of clearing, deposits in transit, or timing differences between when a transaction occurs and when it is recorded. This is crucial for maintaining accurate financial records and can be related to various transactions detailed on a balance sheet.
Options like b) Transaction synchronization, c) Balance adjustment, and d) Account harmonization, while related to financial processes, do not specifically refer to ensuring completed records match or account for outstanding transactions in the same way that 'account reconciliation' does.