Financial statements

Review profit and loss for the period and the balance sheet at the required date, using the intended book and currency.

Confirm processing, reconciliation and open-item checks are complete. Use consistent book and date selections across reports.

Trace unexpected balances to ledger accounts and source records. Check classifications, posting dates, missing transactions, manual adjustments and exchange differences.

Use General ledger and trial balance to support the review. Compare like-for-like periods and books.

Before sharing an output, confirm its period, reporting date, book and currency. Rerun it after any relevant correction.