Month-end close: numbers you can act on

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Reporting period, entities, currency and decisions required

Required inputs, cut-off, owner and due date

Balance, supporting record and reconciliation evidence

Accrual or estimate: basis, reviewer and reversal

Exception: amount, cause and decision impact

Draft-to-reviewed profit bridge

Cash implications and unresolved balances

Release decision, reviewer and limitations

Management action, owner and next review

Reference example — fictional

Fictional profit review · OMR
Review item	Profit effect
Draft profit	42,000
Services received: missing accrual	−12,000
Remove duplicate accrual	+6,000
Recognise evidenced inventory loss	−2,000
Reviewed profit	34,000

42,000 − 12,000 + 6,000 − 2,000 = 34,000. Invented example; not a client result, accounting policy or prescribed journal entry.

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