Illustrative sample · Not a client result
Books Health Check
Priority 01 · High
Credit-card reconciliation gap
Evidence observed Both figures below are amounts owed. The fictional June card statement shows an $8,412.37 liability while the register shows $7,986.52, so the books understate the liability by $425.85. The last completed reconciliation is 67 days old.
Why it matters Missing charges, a duplicated or misposted card payment, or unresolved timing items can understate the payable and distort expenses and profit.
Next action Obtain the May and June statements, trace the difference, and complete both reconciliations before relying on the reports.
Priority 02 · Medium
Owner activity lacks business purpose
Evidence observed Twenty-three fictional transactions totaling $4,612.40 remain in Uncategorized Expense or Ask My Accountant.
Why it matters Business expenses, owner draws, reimbursements, and transfers require different treatment. Guessing can distort both expenses and equity.
Next action Send an owner-question list through the portal, document business purpose, and classify only after the answers are received.
Priority 03 · High
Payroll liability does not match the provider
Evidence observed Payroll Tax Payable has a $1,284.16 debit balance—an apparent overpayment—while the payroll provider reports $0.00 available tax credit.
Why it matters A stale mapping, duplicated entry, or missing payment can misstate liabilities and cash activity.
Next action Compare payroll journals, tax payments, and provider reports; correct only after the source difference is identified.
Illustrative recommendation
Clean the three evidence gaps before starting the recurring close.
- Collect missing statements and payroll reports.
- Resolve the owner-question list.
- Scope cleanup separately; move monthly only after balances are supportable.