Automating the Financial Close

Freeze, accrue, assemble the trial balance, prove it ties, then hard close

Automating the Financial Close Freeze, accrue, assemble the trial balance, prove it ties, then hard close 01 / Period control 02 / Close engine EX / Exception handling 04 / Next cycle Freeze period · block new postings · Period control Freeze period block new postings Run accruals · post + auto-reverse · Close engine Run accruals post + auto-reverse Trial balance · assemble totals · Period control Trial balance assemble totals Balance check · debits = credits · Close engine Balance check debits = credits Sign-off · human gate · Period control Sign-off human gate Hard close · immutable snapshot · Close engine Hard close immutable snapshot Adjustments · post corrections · Exception handling Adjustments post corrections Open next · period N+1 · Next cycle Open next period N+1 out of balance re-run next period Legend User UI Agent logic Policy Tool action Context / trace

Close pipeline

  • • Freeze is a posting-date guard
  • • Accruals auto-reverse next period
  • • Trial balance ties debits to credits
  • • Hard close is an immutable snapshot

Controls

  • • Idempotent, replayable steps
  • • Out-of-balance gate blocks close
  • • Human sign-off before hard close
  • • Audit trail on every transition

Workflow diagram • Built with Archify • Create yours ↗ • Hover to trace • R route • Click to focus • +/− zoom • M radar • T theme • E export