How To Close The Books For Dummies. Financial Close In 15 Steps
Summary
TLDRThe video script outlines a comprehensive guide for corporate controllers to ensure the accuracy and completeness of financial statements before issuance. It details a 16-step process starting from bank reconciliation to locking the period in accounting software, emphasizing the importance of regular reconciliations, expense recognition, and comparison of actuals to budget and prior periods to identify any discrepancies or anomalies. The guide serves as a valuable resource for accounting professionals looking to enhance their month-end closing procedures.
Takeaways
- π The process of closing the books involves ensuring completeness and accuracy of financial records before issuing financial statements.
- πΌ As an accounting professional, you should regularly reconcile bank statements to capture unrecorded expenses and cash receipts.
- π§Ύ Accounts Receivable should be reconciled by comparing invoices, purchase orders, and shipping notices to ensure all transactions are accounted for.
- πΉ Prepaid expenses must be tracked and amortized correctly to reflect accurate expenses in the current period.
- π Inventory should be reconciled with warehouse reports and reviewed for obsolescence or expiration to adjust costs accurately.
- π’ Property, Plant, and Equipment (PP&E) requires regular review for capitalization, depreciation, and obsolete machinery.
- π³ Accounts Payable must be ensured to be complete and reconciled with the trial balance and aged accounts payable to maintain cash flow accuracy.
- π³ Credit card expenses should be reconciled for completeness and proper allocation of expenses to the correct accounts.
- π Accrued expenses need to be recorded and tracked in an Excel file, with adjustments made as invoices are received.
- π° Deferred revenue must be managed by recognizing a liability for payments received but not yet earned, and amortizing it over the delivery period.
- π Long-term debt should be tracked outside the accounting software and reconciled with lender statements, with interest accrued as necessary.
Q & A
What does it mean to 'close the books' in the context of accounting?
-Closing the books refers to the process of ensuring that all business transactions are accurately captured on the financial statements and that the books and records are complete and accurate on the accounting software, ready for the generation of financial statements.
Why is it important to perform a bank reconciliation?
-Bank reconciliation is crucial for capturing any unrecorded expenses or cash applications from customers, ensuring that all financial transactions are accurately reflected in the financial statements. Without it, there is a risk of having expenses incurred by the business that are not captured on the income statement, leading to inaccuracies.
How often should one perform a bank reconciliation?
-It is recommended to perform a bank reconciliation on a weekly basis rather than waiting until the end of the month. This helps to manage the volume of transactions and ensures that expenses and cash receipts are recorded promptly and accurately.
What is the purpose of reconciling accounts receivable?
-Reconciling accounts receivable ensures completeness by comparing invoices issued to purchase orders and shipping notices. This process helps to confirm that all purchase orders have been shipped and fulfilled and that all shipments have been correctly invoiced, thereby ensuring accurate financial reporting.
How can one ensure completeness in a software or consumption-based service business?
-In such businesses, one can perform a month-over-month customer analytics by comparing customer data or invoicing data from the current period, the previous period, and possibly the period before that. This helps to identify any fluctuations or anomalies and ensures that all transactions are accurately recorded.
What are the three key steps in managing property, plant, and equipment (PP&E) on the balance sheet?
-The three key steps are: reviewing large purchases to ensure they are capitalized correctly, running depreciation to record the wear and tear of assets over time, and reviewing for obsolete machinery that may need to be written off.
Why is it important to reconcile accounts payable?
-Reconciling accounts payable ensures that all vendor invoices have been received and recorded correctly. It helps to identify any discrepancies between the trial balance and the subledger, which if left unaddressed, can become more complex over time and potentially lead to inaccurate financial reporting.
What is the role of accrued expenses in the financial statements?
-Accrued expenses represent expenses that have been incurred but not yet paid or invoiced. They are recognized as a liability to ensure that the financial statements accurately reflect the company's obligations and the true cost of operations for the period.
How does one handle deferred revenue in accounting?
-Deferred revenue is managed by maintaining a table that shows the receipt of funds from customers for goods or services not yet delivered. This table is reviewed monthly to determine the portion of the deferred revenue that should be amortized and recognized as revenue in the current period.
What is the purpose of performing an actual versus budget analysis?
-This analysis helps to identify any variances between what was budgeted and what actually occurred. It captures any items that may have been recorded in the budget but not in the actual financial statements, prompting further investigation and necessary adjustments to ensure the accuracy of the financial records.
Why is a period-over-period comparison useful in the financial closing process?
-A period-over-period comparison helps to identify any anomalies or fluctuations in the financial data. By analyzing changes in key financial metrics over time, it can highlight areas that require further investigation, such as unexpected increases or decreases in expenses or revenues.
Outlines
π Introduction to Closing the Books
This paragraph introduces the concept of closing the books in accounting, emphasizing the importance of ensuring all business transactions are accurately captured in financial statements. The speaker, an accounting manager, outlines the process of closing the books, which involves a series of steps to confirm the completeness and accuracy of financial records. The purpose is to enable confident issuance of financial statements, which are crucial for analyzing business performance.
π§Ύ Steps for Closing the Books
The speaker outlines a detailed process for closing the books, which includes 14-15 steps. The initial steps involve using previous financial statements as a reference and conducting a bank reconciliation to ensure all cash transactions are recorded. The process continues with reconciling accounts receivable, examining the aging of accounts, and reconciling prepaid expenses. The speaker emphasizes the importance of performing these steps on a weekly basis to avoid end-of-month backlogs and ensure accurate financial reporting.
π Reconciling Balances and Inventory
This paragraph delves into reconciling the balance of accounts receivable with the general ledger and examining the aging of accounts. The speaker then discusses reconciling prepaid expenses, inventory, and property, plant, and equipment (PP&E). It highlights the need to review large purchases, run depreciation, and check for obsolete machinery. The importance of reviewing inventory against warehouse reports and assessing for obsolescence or expired goods is also stressed to maintain accurate financial records.
πΌ Liabilities and Accruals Management
The speaker discusses managing liabilities and accruals, starting with accounts payable, ensuring completeness of recorded invoices, reconciliation of subledgers, and checking the aging report. The paragraph then covers credit card reconciliations, the importance of expense allocation, and the management of accrued expenses, including maintaining an Excel file for tracking. Additionally, the speaker explains the handling of deferred revenue, which involves recognizing a liability for goods or services not yet delivered, and the need for monthly review and amortization of these amounts.
π Financial Analysis and Period Locking
The final steps in closing the books involve analyzing revenue and expenses, ensuring they are recorded in accordance with accrual accounting principles. The speaker describes the process of reviewing open purchase orders to identify any unrecorded expenses and conducting a budget versus actual analysis to capture any discrepancies. A period-over-period comparison is recommended to identify anomalies in accounting. The paragraph concludes with the step of locking the period in accounting software to prevent further changes, signifying the completion of the financial closing process.
Mindmap
Keywords
π‘Bank Reconciliation
π‘Accounts Receivable
π‘Prepaid Expenses
π‘Inventory
π‘Property, Plant, and Equipment (PP&E)
π‘Accounts Payable
π‘Accrued Expenses
π‘Deferred Revenue
π‘Long-term Debt
π‘Revenue Recognition
π‘Expense Accrual
π‘Budget Analysis
Highlights
Closing the books involves ensuring all business transactions are accurately captured on financial statements.
Bank reconciliation is crucial to capture unrecorded expenses or cash receipts.
Reconciling accounts receivable ensures completeness of invoices issued and received.
Prepaid expenses should be tracked and amortized as the expense is incurred.
Inventory reconciliation with warehouse reports is necessary to identify any discrepancies.
Reviewing property, plant, and equipment for large purchases, depreciation, and obsolescence is vital.
Ensuring all vendor invoices are received and recorded for accounts payable is important for accuracy.
Credit card statements must be reconciled for completeness of expenses.
Accrued expenses represent incurred costs not yet paid and require monthly review and reversal if invoiced.
Deferred revenue must be tracked and amortized over the period to which it relates.
Long-term debt requires tracking of loans, payments, and interest accruals.
Revenue recognition should follow the guidelines of accounting standards to ensure accuracy.
Expenses should be reviewed for accrual adjustments to match the period in which they are incurred.
Open purchase order reports help identify expenses that need to be recorded but have not yet been invoiced.
Budget versus actual analysis can reveal discrepancies and prompt necessary accruals.
Period over period comparison helps identify anomalies in accounting and financial performance.
Locking the period in accounting software prevents further changes once the books are closed.
Transcripts
hey guys welcome back to another video
before i close the books and issue
financial statements there is a series
of steps that i take as a corporate
controller to make sure that the all of
the business transactions are captured
on the financial statements and in this
video i wanted to create a comprehensive
guide of all of the steps all the things
you have to visit before you go ahead
and issue financial statements with
confidence
[Music]
hey guys welcome back to another
accounting lecture bill hannah here in
today's video we'll be focusing on
period and closing or closing the books
and what it means to close the books and
generate financial statements and if you
go back in time when accounting was done
in actual physical paper and columnar
pages closing the books literally meant
that you entered all of your expenses
and all your revenue and you're ready to
literally take the book and actually
close it right but what we say today
when we say close the books what we mean
is that your books and records are
complete on the accounting software and
that you're ready to generate financial
statements so it's all about
completeness and accuracy of the books
and records that is closing the books
and so as you go up in the letter of an
accounting manager assistant controller
and a controller and you get to my
position today as a cobra controller
you'll find that your cfo will come to
you maybe day five or six of the months
and say are we closed for the previous
months are we done are we closed with
the books and the reason why is because
everybody's eager to download the
financial statements and begin to
analyze the performance of the business
so this is briefly what it means to
close the books and what we'll do in
this lecture is i want to break it down
to maybe 14 or 15 steps that you can
take to close the books and records all
right so to simplify the process for you
because at the end of the day it's
really easy right we're not really
launching rockets into space right this
is pretty easy stuff so what we'll do is
you grab a copy of the financial
statements from the previous period
right so grab a copy of the balance
sheet and a copy of the income statement
and we'll go through the main accounts
and talk about the things that you need
to do to close the books all right so
we'll grab a copy of the balance sheet
from the previous period and look at it
and the first section on the current
assets you'll find cash and cash
equivalents and what you need to do here
is a bank reconciliation and what a bank
reconciliation is is grabbing the ending
balance from the bank statement and
reconciling it to what you have on your
books and records right so what that
allows you to do is capture any
unrecorded expenses or any cash
application that's coming in cash
receipts from customer to close out
accounts receivable right if you don't
do a bank reconciliation what you're
going to end up with is that you're
going to have expenses that have been
incurred whether by the business and not
being captured on the income statement
right so this is the risk here if you
don't reconcile the banking statement so
that's the first thing you have to do
and my pro tip on this one is that you
do it on a weekly basis don't wait till
month end to reconcile the bank because
then your a you'll end up with a large
volume of transactions that you need to
record in terms of expenses or cash
receipts from customers my
recommendation is to do it on a weekly
basis a preliminary reconciliation in
your accounting software while you enter
in the balance and then begin to apply
expenses and and cash receipts from
customers as you receive it on a weekly
basis so that's what you do for cash
step two is to reconcile accounts
receivable and when you look at accounts
receivable the reason why you want to
reconcile it it's very similar to the
concept of reconciling the bank
statement it's all about completeness
with the bank statement you're making
sure that all the transactions are
complete on your books and records with
accounts receivable you're also
concerned with completeness and with
completeness here means that you invoice
the customers you need to invoice right
so your billing process could be if you
are a product product based business you
are issuing an invoice every time you
ship a product right so that's if you
have a product based business if you
have a software business for example
maybe you're issuing only one monthly
invoices or annual invoice for the
period covering the whole period right
whatever the case is so if you have a
business that ships a product what you
need to do for completeness is to
compare a list of invoices in a period
that you issued to a list of purchase
orders from the customers to a list of
shipping notices from the warehouse
let's say like a three-way check list of
invoices that you issued purchase orders
two shipping notices to make sure that
all of the purchase orders that you
received have been shipped and fulfilled
and then all of the ship shipment and
fulfillment have been invoiced
accordingly right so this is a three or
three-way match you can do to ensure
completeness uh if you have a software
business for example or a consumption
based service business you can do a
month over months customer analytics so
you grab
your customer data or your invoicing
data for this current period the
previous period and maybe the previous
the period previous to that and do a
three period comparison uh and then
you'll see any kind of fluctuation any
hills or valleys to capture any
anomalies and that will help you capture
anything that's incomplete so that's in
terms of completeness and then what you
can do after that is reconcile the aging
sub ledger so you take the subledger
which is your ledger by customer and
reconcile it to the general ledger uh
which is the balance on your trial
balance to make sure equal each other
because if they don't equal each other
and there is a reconciling item you're
better off catching it now than waiting
down the line and having to go back to
previous videos to reconcile so
reconciling your balance in a trial
balance to your sub ledger is really
important here
and then the final thing to do for ar is
examining ar aging so downloading ar
aging by bucket um you know current 30
days plus 60 days plus and looking at
your customers who are not paying you
and following up to make sure that
you're receiving the cash on time and by
the way all of these items here are
addressed in detail in the controller
academy link in the description below
step three is to reconcile prepaid
expenses and as you can see we are going
down the balance sheet accounts right
now so we are at prepaid expenses and
for prepaid expenses you should keep an
excel file an outside excel file showing
the items from the vendor that you've
received that are prepaid and this is
what that means is that this is an
expense of the future that you pre-paid
today so it lives on the balance sheet
rather than the income statement right
and as you then incur the actual expense
in the future then you begin to amortize
the prepaid expenses so what you should
do
for this year is to look at the excel
file for reasonableness right you go
through it item by item and see uh
you're amortizing correctly you're
booking an amortizing journal entry on
your books and records to recognize any
expense that already got incurred in
this current period and make sure it
reconciles and it's reasonable at month
end all right one important pro tip here
is to develop a month enclosed checklist
or a closed calendar so i'm going to
leave a link down below to a video i
made on how to develop the checklist and
also a link to an excel file of a sample
checklist you can download and begin to
use it yourself today okay number four
is inventory and whether you're
maintaining your list of inventory by
sku in the accounting erp software or in
excel you should be doing a month in
reconciliation to the warehouse report
so you should
contact the warehouse each month and get
a listing by skew of the quantities of
the inventory and reconcile that to what
you have on your books and records
because if you don't do that and you
have some sort of discrepancy you're not
catching then the auditor when they come
in they'll catch that discrepancy and
you have to write it off so you're
better off doing it yourself and
reconciling to the warehouse to catch
any differences and then you should also
review for obsolescence and expired
goods so you should always get if you're
selling for example perishable goods or
some items that have an expiration date
you should always look at it by skew buy
a bucket of expiration a month end to
determine if there are any write-offs
that you have to do you have to write
down inventory maybe the cost of goods
sold if you have expired goods or
obsolete goods so two things reconcile
to warehouse reconcile aging for expired
items number five is pp and e or
property plant and equipment and this is
your factory buildings your machinery
your laptops and all this good stuff and
what you should be doing here are three
things number one review for large
purchases that needs to be capitalized
in a period so maybe you do that by
reviewing accounts payable or speaking
to somebody from accounts payable team
and making sure that every purchase that
is large enough to be capitalized under
the company's fixed asset policy is
being capitalized correctly on the books
number one number two is to run
depreciation and if you're running sap
or netsuite large enough erp software
that's literally a push of a button that
will run depreciation for you
if not if you're using like quickbooks
online you might have to run
depreciation in excel and then take the
je or journal entry from excel and book
it into your accounting software number
three is to review for obsolete um
property or machinery so for example if
you have any
machinery that's not being utilized
anymore that's obsolete uh you might
need to write that off uh to the p l the
three things review large purchases run
depreciation and review for obsolete
machinery
all right up next and under current
liabilities we'll encounter accounts
payable so you need to do three things
here the first one is to ensure that all
vendor invoices have been received and
recorded and a lot of times what you
have is an inbox like maybe ap at
xyz.com your ap email that receives all
the vendor invoices so just making sure
that you review that inbox and double
check that all of the the vendor
invoices in there have been recorded on
the books and records this number one
number two is a reconciliation between
the trial balance and your subledger so
take the amount of balance of ap from
the tri balance reconcile it to your
subledger or your aging and ap by vendor
to make sure the balance ties because if
it doesn't it means you have a
difference that you should resolve now
rather than to wait a few periods and
then it becomes more complex as the
snowball gets bigger and bigger right so
you should tackle it early number three
is to check the aging ap aging and make
sure that there is nothing that's being
aged
that for example if you owe a vendor a
certain amount of money uh within a
certain period of time you should pay to
them because if you don't uh you're
inflating the cash balance unnecessarily
on your books and you're building maybe
um breaking down the relationship with
vendors so you should be paying on time
within the credit
uh term or the payment term that you
have with the vendor so three things uh
ensure completeness of when the invoice
is recorded two reconciliation sub
ledger three check the aging report all
right number seven as we go down the
list on the balance sheet here under
current liabilities is credit cards so
for credit cards just like bank
statements we're concerned with
completeness so what you should be doing
is reconciling the balance when you book
some records to the balance on the
credit card statement a month end and
oftentimes what you do is you have a
feed a bank feed or and whether it's a
csv upload or an actual api feed from
the bank into your accounting software
that just feeds in the information and
it gets recorded on your books and
records and you're just what you do is
you're making sure that the expense
accounts allocated to each line item is
correct you go in and you review the
nature of the expense and you assign to
the right expense line item right so
completeness and reconciliation a month
end of credit cards credit cards are
often issued to executives uh certain
buyers around the company have credit
cards so make sure you have a good
listing of the credit cards that are
being used and reconcile those on a
monthly basis number eight as we go down
the list is accrued expenses and what
accrued expenses is is a liability to
represent the expenses that you incurred
but you haven't yet paid the vendors
right so maybe you're in current expense
today but you haven't been invoiced yet
so it's not an accounts payable yet
but you're recognizing a liability here
by debiting the expense and crediting
the liability account so what you should
be doing for this is that you should be
maintaining an excel file with all of
your vendors that you have accrual for
and you review it on a monthly basis uh
a for reasonableness to check that
nothing is aged on it that should be
reversed and uh b is for reversals so to
check on it line by line and see if you
receive the vendor invoice and you
booked it to ap you should be reversing
out of this account because it shouldn't
live in two places it should only live
either in accurate expenses or accounts
payable if you receive the vendor
invoice you have to reverse the accrual
here uh so two things to maintain an
excel file and secondly is to reverse
any accrual that's been already invoiced
by the vendor and number nine as we go
down the list is deferred revenue or
sometimes referred to as unearned
revenue and the reason why it's a
liability is because you receive maybe
some funds from a customer and you
haven't yet delivered the good or the
service see what you're recognizing here
is a liability or an obligation
that you uh will have to deliver this
good or service in the future so what
you should be doing is maintain an excel
table for this to show by customer and
by payment to show what you received and
then secondly is to review on a monthly
basis this table here for reasonableness
line by line to see what you need to
amortize and so an example is let's say
you receive a hundred thousand dollars
for an entire year of platform fees from
a customer and you need to amortize that
on 12 months so what you should be doing
is going into excel file and amortizing
the 100k over a whole year and then
record as revenue recognize the revenue
to the p l every month for the one
twelfth of the hundred thousand dollars
as an example so deferred revenue is
under and revenue you should be
maintaining a table outside of the arp
software uh and then reviewing and
amortizing uh the line items on a
monthly basis all right number 10 is
long-term debt and this is for loans or
business loans that have a term longer
than a year or 12 months that's why it's
long term right
with that you need to be maintaining a
table outside of europe software to show
that the number of loans that you have
outstanding and then reconcile those to
the statement from the lender uh just to
make sure they're capturing any uh
payments that you're paying down maybe
your loans and you need to record a
journal entry to recognize the reduction
in cash and reduction in long-term
liability right so review the table that
you have and then for the interest on
these loans you might be having to for
example if you owe an interest on the
loan but you haven't paid it yet then
you need to be recording an accrual for
that interest
okay that's long-term debt all right so
with that we're done with the balance
sheet and now we can move to the income
statement and the income statement
really we're going to just break it down
to step number 11 which is revenue and
step 12 which is expenses so for revenue
what i do is is i download a report of
revenue for the month by customer and i
go through it and analyze to see if
there are any things that need to be
adjusted for accrual accounting right
and accrual accounting says that you
record revenue as you earn it not when
you invoice it or not when you receive
the cash but when you earn the revenue
and earning the revenue is very specific
and it's based on asc or accounting
standard qualification 606 uh that has
rules around when to recognize revenue
and it's mainly around the idea of
earning a revenue and fulfilling the
performance obligation so the best way
is to download a list of revenue by
customer and go through it and identify
some of these problematic customers that
has specific clauses in their contracts
that require some accrual adjustment to
revenue so that's 11 or revenue and then
for step 12 it's going to be analyzing
the expenses so look at your expense
accounts for operating expenses and what
i do for expenses is to look at the
expense accounts by gl accounts like the
detailed gl accounts which shows payroll
expense vacation expense software
expense marketing all of these things
right and begin to identify the expense
accounts that require an accrual
adjustment a month end and accrual uh
says that an expense is recorded when
the expense is incurred right not when
the expense is paid or not when the
invoice is received from a vendor but
when the actual expense itself or the
service from the vendor or from the
employee has been rendered right so an
example is if you look at payroll
expenses and let's say you're paying
your payroll on a two-week cadence right
so you have two weeks in the period two
weeks plus two weeks and then you have
maybe two or three days toward the end
of the period that you need to accrue
for as a debit to payroll expense and a
credit to accrued payroll right so
identifying these expenses that require
an accrual of monthly end that's step
number 12.
step 13 is going to be to review an open
purchase order report and what i mean by
that is that you download a listing of
all of the purchase orders with any
company uh that haven't been invoiced by
the vendor you haven't received an
invoice from the vendor yet against it
right what that allows you to do is to
figure out if there is any expense that
have been incurred during the period
that needs to be recorded on the books
and records if the service have been say
significantly completed by the vendor
but you haven't yet received an invoice
from the vendor right so i highly
recommend implementing a system of
purchase order with the purchase orders
within your company uh whether you're
buying inventory or maybe only if you're
buying uh
software services marketing services or
anything like that uh because that
allows you for two things number one is
to control spend so you're always
approving your spend before it happens
not after it happens right
and then secondly it allows you for this
to have a correct accounting because
then if you have a po process then you
can download an open po report of
montand and double check it against your
accounts payable to make sure that you
have accruals that are correct at month
end so step number 13 is to review and
open purchase order report all right so
now we're at step 14 now we're pretty
much almost done we now have all or
almost all of the transaction are
complete on the books of records step
number 14 is going to be to perform an
actual versus budget analysis so now
that you're almost comfortable that
everything is already recorded on the
books and records you download a set of
financial statements and you do an
actual to budget comparison what that
allows you to do is to capture any items
maybe recorded in the budget but not in
the actual financial statements that
might prompt a question and then you say
huh here i have a marketing expense in
the budget for 20k but i don't see that
in the financial statements there's
something changed in the plan so you
reach out to the marketing person you
say that something change in the budget
and you might say yeah well the 20k it's
not going to be spent now it's going to
be spent down the line then you're fine
then it's okay i don't have to accrue
anything but what that might uh discover
is that if the 20k has been budgeted for
but you don't see it in the actual
results you reach out to the marketing
person use he'll say well yeah we have
the service has been incurred and it
needs to be recorded but uh there is no
po for it and there's no vendor invoice
but the service has been uh rendered by
the vendor right so that that will uh
enable you to do an accrual for that
service in this case so doing a budget
to actual analysis will allow you to
figure out any of these variances that
will help you catch accounting anomalies
step 15 and we're almost done here is to
do a period over period comparison so
download the financial statements if
you're doing a monthly close then you
download four months including the
current monthly closing and you do a
comparison a fluctuation analysis to
capture any anomalies so for example for
payroll if you do an analysis that shows
the payroll have gone up by say five
percent right so what you should be
asking is did my head count increase uh
by five percent to prompt increase in
payroll by five percent
and then if you look at heck count and
it went up by five percent then you're
like okay that makes sense then but if
your head count went up by say 20
and you're looking at payroll and went
up only by five percent well then
something is wrong here right so you see
a period over period analysis is really
helpful in capturing anomalies in the
accounting step 16 or the final step is
to lock the period in the accounting
software so that no more changes are
being done either by accident or on
purpose by the accounting staff no more
changes so you need to lock the period
once you're satisfied
you
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