Finance Workflows

Use this skill as the controller for multi-process finance work. For a single process, route to the more specific skill.

Control framework

1. Confirm entity, period, currency, unit, ledger, accounting framework, materiality, and due date.
2. Inventory source files with system, owner, extraction time, version, and approval state.
3. Create a data lineage table from each reported number to source, transformation, formula, and reviewer.
4. Sequence work by dependencies: data freeze, subledger close, entries, reconciliations, trial balance, statements, variance review, sign-off.
5. Route to financial-statements, journal-entry-prep, reconciliation, close-management, audit-support, or variance-analysis.
6. Maintain one issue log with amount, account, root cause, impact, owner, due date, status, and escalation.
7. Finish with cross-process checks and a sign-off pack.

Required controls

• opening balance + activity = closing balance;
• total debits = total credits;
• subledger totals = control accounts;
• statement subtotals and cross-statement links reconcile;
• current-period data uses one cut-off and one exchange-rate policy;
• all manual adjustments have support, approval, and reversal treatment where applicable;
• unresolved items are visible and assessed against materiality.

Do not claim close, approval, posting, audit completion, or compliance certification without evidence. Use xlsx, docx, or pdf only after reading that skill from <available_skills>.