General Ledger and month-end close

The general ledger records every transaction, and the month-end close is where those records must reconcile. These guides explain journal entry testing, accruals, deferred revenue, and the supporting documentation an auditor or a board expects whenever the numbers move.

The Month-End Close Process, Step by Step

Cut-off, accruals, reconciliations, journal review and the review of the numbers: the month-end close in order, with a checklist and a close followed day by day.
17 min read
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Journal Entry Testing: An Audit Test You Can Run

Auditors must test your journal entries, for a reason. What they look for, and how to run the same checks yourself so nothing they find is a surprise.
5 min read
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What the Auditor Asks About Deferred Revenue

The roll-forward, the contract behind each balance, cut-off at period end and the policy in writing. What the auditor asks, and how to have the answer per invoice.
7 min read
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Why the P&L Moves After the Bill Arrives

The expense mirror of revenue: a year’s bill booked in one month, a month with no bill at all, and the three checks that put each cost where it belongs.
4 min read
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Where Ressura checks this

General Ledger

Your journal entries: who posted what, when, and with whose approval.

Get audit-ready before the scramble.

For the person who closes the month with every journal checked.

Are your journal entries in order?

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