close-management

SKILL.md 节选

# Close Management

**Important**: This skill assists with close management workflows but does not provide financial advice. All close activities should be reviewed by qualified financial professionals.

Month-end close checklist, task sequencing and dependencies, status tracking, and common close activities organized by day.

## Month-End Close Checklist

### Pre-Close (Last 2-3 Business Days of the Month)

- [ ] Send close calendar and deadline reminders to all contributors
- [ ] Confirm cut-off procedures with AP, AR, payroll, and treasury
- [ ] Verify all sub-systems are processing normally (ERP, payroll, banking)
- [ ] Complete preliminary bank reconciliation (all but last-day activity)
- [ ] Review open purchase orders for potential accrual needs
- [ ] Confirm payroll processing schedule aligns with close timeline
- [ ] Collect information for any known unusual transactions

### Close Day 1 (T+1: First Business Day After Month-End)

- [ ] Confirm all sub-ledger modules have completed period-end processing
- [ ] Run AP accruals for goods/services received but not invoiced
- [ ] Post payroll entries and payroll accrual (if pay period straddles month-end)
- [ ] Record cash receipts and disbursements through month-end
- [ ] Post intercompany transactions and confirm with counterparties
- [ ] Complete bank reconciliation with final bank statement
- [ ] Run fixed asset depreciation
- [ ] Post prepaid expense amortization

### Close Day 2 (T+2)

- [ ] Complete revenue recognition entries and deferred revenue adjustments
- [ ] Post all remaining accrual journal entries
- [ ] Complete AR subledger reconciliation
- [ ] Complete AP subledger reconciliation
- [ ] Record inventory adjustments (if applicable)
- [ ] Post FX revaluation entries for foreign currency balances
- [ ] Begin balance sheet account reconciliations

### Close Day 3 (T+3)

- [ ] Complete all balance sheet reconciliations
- [ ] Post any adjusting journal entries identified during reconciliation
- [ ] Complete intercompany reconciliation and elimination entries
- [ ] Run preliminary trial balance and income statement
- [ ] Perform preliminary flux analysis on income statement
- [ ] Investigate and resolve material variances

### Close Day 4 (T+4)

- [ ] Post tax provision entries (income tax, sales tax, property tax)
- [ ] Complete equity roll-forward (stock compensation, treasury stock)
- [ ] Finalize all journal entries — soft close
- [ ] Generate draft financial statements (P&L, BS, CF)
- [ ] Perform detailed flux analysis and prepare variance explanations
- [ ] Management review of financial statements and key metrics

### Close Day 5 (T+5)

- [ ] Post any final adjustments from management review
- [ ] Finalize financial statements — hard close
- [ ] Lock the period in the ERP/GL system
- [ ] Distribute financial reporting package to stakeholders
- [ ] Update forecasts/projections based on actual results
- [ ] Conduct close retrospective — identify process improvements

## Task Sequencing and Dependencies

### Dependency Map

Tasks are organized by what must complete before the next task can begin:

```
LEVEL 1 (No dependencies — can start immediately at T+1):
├── Cash receipts/disbursements recording
├── Bank statement retrieval
├── Payroll processing/accrual
├── Fixed asset depreciation run
├── Prepaid amortization
├── AP accrual preparation
└── Intercompany transaction posting

LEVEL 2 (Depends on Level 1 completion):
├── Bank reconciliation (needs: cash entries + bank statement)
├── Revenue recognition (needs: billing/delivery data finalized)
├── AR subledger reconciliation (needs: all revenue/cash entries)
├── AP subledger reconciliation (needs: all AP entries/accruals)
├── FX revaluation (needs: all foreign currency entries posted)
└── Remaining accrual JEs (needs: review of all source data)

LEVEL 3 (Depends on Level 2 completion):
├── All balance sheet reconciliations (needs: all JEs posted)
├── Intercompany reconciliation (needs: both sides posted)

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