Year-end close
An operating approach for moving from transaction records to a supported reporting package.
The question
Which balances are ready for review, and which still depend on incomplete information? The starting point is a close calendar linked to actual account ownership rather than a single year-end deadline.
The approach
Prepare reconciliations in dependency order. Resolve cash and control accounts first, then estimates, allocations and presentation matters. Keep one issue register so adjustments do not disappear into private email threads.
The working output
A reconciled trial balance, supporting schedules, an adjustment record and a review checklist give the next reader a clear route through the accounts. These are preparation tools, not a claim about a particular client result.