Close Day 2 (T+2)

• Complete revenue recognition entries and deferred revenue adjustments
• Post all remaining accrual journal entries
• Complete AR subledger reconciliation
• Complete AP subledger reconciliation
• Record inventory adjustments (if applicable)
• Post FX revaluation entries for foreign currency balances
• Begin balance sheet account reconciliations

Close Day 3 (T+3)

• Complete all balance sheet reconciliations
• Post any adjusting journal entries identified during reconciliation
• Complete intercompany reconciliation and elimination entries
• Run preliminary trial balance and income statement
• Perform preliminary flux analysis on income statement
• Investigate and resolve material variances

Close Day 4 (T+4)

• Post tax provision entries (income tax, sales tax, property tax)
• Complete equity roll-forward (stock compensation, treasury stock)
• Finalize all journal entries — soft close
• Generate draft financial statements (P&L, BS, CF)
• Perform detailed flux analysis and prepare variance explanations
• Management review of financial statements and key metrics

Close Day 5 (T+5)

• Post any final adjustments from management review
• Finalize financial statements — hard close
• Lock the period in the ERP/GL system
• Distribute financial reporting package to stakeholders
• Update forecasts/projections based on actual results
• Conduct close retrospective — identify process improvements

Task Sequencing and Dependencies

Dependency Map

Tasks are organized by what must complete before the next task can begin:

LEVEL 1 (No dependencies — can start immediately at T+1):
├── Cash receipts/disbursements recording
├── Bank statement retrieval
├── Payroll processing/accrual
├── Fixed asset depreciation run
├── Prepaid amortization
├── AP accrual preparation
└── Intercompany transaction posting

LEVEL 2 (Depends on Level 1 completion):
├── Bank reconciliation (needs: cash entries + bank statement)
├── Revenue recognition (needs: billing/delivery data finalized)
├── AR subledger reconciliation (needs: all revenue/cash entries)
├── AP subledger reconciliation (needs: all AP entries/accruals)
├── FX revaluation (needs: all foreign currency entries posted)
└── Remaining accrual JEs (needs: review of all source data)

LEVEL 3 (Depends on Level 2 completion):
├── All balance sheet reconciliations (needs: all JEs posted)
├── Intercompany reconciliation (needs: both sides posted)

…

customer-research

围绕客户问题进行多来源调研与溯源，快速整理背景并支持准确回复。

MCP Leave Management

模拟员工请假申请、余额查询与审批流程，提升日常人事办公效率。