The Break
Your ERP posts the variance. Nobody can say why it happened or whether it is capitalizable.

Steps

1. Pull receipts, POs, and duty entries

2. Reconcile the sub-ledger to the ledger

3. Apply your capitalization policy

4. Stage entries for review

You get

• Reconciled sub-ledger with every break explained

• Variance treatment applied

• Draft journal entries

• Duty allocation with documented method

• NRV with reasoning captured

Covers
Standard cost roll · Purchase price variance · Manufacturing variance · Capitalization treatment · Landed cost and duty · Sub-ledger reconciliation · Cycle count variance · WIP · NRV and obsolescence · Inventory aging

Approval
You approve every capitalization call, with the policy it rests on shown.

CONNECTS TO

The Break
The PO, the invoice, the receipt, and the approval live in four different systems.

Steps

1. Assemble the PO, invoice, and receipt

2. Run the three-way match

3. Check thresholds and coding

4. Stage clean items and route breaks

You get

• Matched invoices with linked support

• Exceptions with the cause identified

• Accrual schedule from open POs

• Complete approval trail

Covers
Invoice capture · Three-way match · Non-PO validation · Duplicate detection · GL coding · Threshold enforcement · Accrual preparation · Vendor master · Goods receipt reconciliation · Unmatched receipt aging

Approval
You approve everything, including the matches we are confident about.

CONNECTS TO

The Break
Contract terms live in the CRM, billing in another tool, and cash in the bank with no remittance.

Steps

1. Read contract terms

2. Validate what was billed

3. Apply cash to invoices

4. Build the revenue schedule

You get

• Billing checked against contract

• Cash applied with match evidence

• Revenue schedule with source lineage

• Deferred revenue roll-forward

Covers
Contract-to-billing validation · Cash application · Remittance matching · AR aging · Deferred revenue · Revenue schedules · Credit memos · Unapplied cash · Customer reconciliation

Approval
You approve revenue conclusions, with the contract clause shown alongside.

CONNECTS TO

The Break
The checklist says a task is done. It does not say the work behind it holds up.

Steps

1. Prepare reconciliations before the window opens

2. Draft accruals from history

3. Trace flux to transactions

4. Assemble the close package

You get

• Reconciliations with support attached

• Accruals staged with basis

• Flux commentary traced to cause

• Close package built as work completes

Covers
Balance sheet reconciliation · Bank reconciliation · Intercompany · Accrual preparation · Journal entry drafting and support · Flux commentary · Open item aging · Close package · Exception tracking

Approval
You approve conclusions instead of building them.

CONNECTS TO

The Break
Capitalize or expense is a policy call made invoice by invoice, usually from memory.

Steps

1. Review spend against thresholds

2. Assemble addition support

3. Calculate depreciation

4. Reconcile the register to the GL

You get

• Capitalization decisions with policy basis

• Additions with linked support

• Roll-forward tied out

• Disposal and impairment candidates flagged

Covers
Threshold review · Asset class assignment · Addition support · Depreciation · Register-to-GL · Disposal identification · CIP tracking · Impairment indicators

Approval
You approve borderline calls surfaced as decisions, not buried as defaults.

CONNECTS TO

The Break
Payroll runs in one system, hits the GL in another, and the accrual gets rebuilt every month.

Steps

1. Pull registers by entity

2. Map to accounts and cost centers

3. Build accruals and allocations

4. Reconcile to the ledger

You get

• Payroll-to-GL reconciliation

• Accrual with basis shown

• Department and entity allocations

• Period-over-period variance explained

Covers
Register reconciliation · GL mapping validation · Accrual preparation · Bonus and commission accrual · PTO liability · Departmental allocation · Employer tax reconciliation · Benefits and 401(k) · Headcount-to-cost variance

Approval
You approve accruals and allocations before they post.

CONNECTS TO

The Break
Grants live in the cap table system, expense lives in a workbook, and forfeitures show up late.

Steps

1. Pull grants, vesting, and forfeitures

2. Calculate expense by tranche

3. Build the ESPP purchase and discount

4. Reconcile to the equity roll-forward

You get

• SBC expense by grant and department

• Forfeiture true-up

• ESPP purchase and discount expense

• Roll-forward tied to the cap table

• Disclosure-ready detail

Covers
Grant and vesting reconciliation · SBC expense calculation · Forfeiture rate true-up · Modification accounting · ESPP contribution tracking · ESPP purchase and discount · Departmental allocation · Equity roll-forward · Disclosure support

Approval
You approve expense and forfeiture assumptions before they reach the P&L.

CONNECTS TO

The Break
Enrollment data sits with the CRO, invoices arrive late, and change orders move the basis mid-quarter.

Steps

1. Reconcile CRO invoices to contract

2. Build the accrual from enrollment

3. Track change-order impact

4. Show estimate versus actual

You get

• Accrual by trial and site with basis documented

• CRO invoice reconciliation

• Change-order impact tracked

• Audit-ready support package

Covers
CRO invoice reconciliation · Contract and change-order tracking · Enrollment-based accrual · Site cost allocation · Milestone recognition · Prepaid roll-forward · Estimate-to-actual variance · Trial-level reporting

Approval
You approve every assumption, shown before the auditor asks.

CONNECTS TO