# Northline Field Services month-end close

**Case packet version:** 2026.08.31-practice-3

This is a fictional, sanitized training case with fabricated transactions. It contains no real personal, banking, payroll, tax, or confidential data and is not accounting, tax, legal, or financial advice.

## Case brief · CB01

Northline Field Services is a fictional six-person equipment-inspection business completing its April books. The owner asks an operations coordinator to prepare a review-ready close without making accounting or tax judgments. The bank statement ending balance is $46,820.14, while the ledger cash balance is $49,105.14. The $2,285 starting difference sits alongside a $1,900 customer payment recorded twice, a $410 check issued but not yet cleared, and a $25 bank fee not recorded. Applying those items with the proper signs explains $1,515 of the difference and leaves $770 unresolved; the packet intentionally supplies no reconciling record for that residual. A $6,400 deposit is supported by two documents that conflict: the bank memo says owner transfer, while the CRM labels it annual-service revenue. An April 30 supplier invoice for $3,780 was received May 2 for work delivered in April. A field technician used a personal card for $286.40 of approved supplies, but the reimbursement form lacks the project code. A twelve-month software subscription of $2,160 was charged on April 1 and posted entirely to April software expense. The payroll summary shows gross wages of $18,600; the bank shows a $15,900 payroll withdrawal, and no liability reconciliation is attached. Accounts receivable includes a $4,250 invoice that the customer disputed in writing over incomplete deliverables. A vehicle purchased for $31,000 was posted to repairs expense. The owner withdrew $3,000 and labeled it payroll in a spreadsheet, but no payroll record supports that description. Northline's draft income statement shows a $21,400 April profit, which the owner wants to send to a lender tomorrow. Learners must assemble a controlled bookkeeping file, identify what can be corrected from available evidence, and route classification, tax, payroll, collectibility, and reporting questions to qualified reviewers. The target is a transparent, reproducible close—not a preferred profit number.

## Case record

- **F01 · confirmed:** The April bank ending balance is $46,820.14 and ledger cash is $49,105.14.
- **F02 · confirmed:** A $1,900 customer receipt appears twice in the ledger.
- **F03 · confirmed:** A $410 issued check remained outstanding at April 30.
- **F04 · confirmed:** A $25 bank fee is present on the statement but absent from the ledger.
- **F05 · conflicting:** A $6,400 deposit is labeled owner transfer by the bank memo and annual-service revenue by the CRM.
- **F06 · confirmed:** A $3,780 supplier invoice received May 2 covers work delivered during April.
- **F07 · confirmed:** An approved $286.40 employee supply reimbursement lacks its project code.
- **F08 · confirmed:** A $2,160 twelve-month software subscription was charged entirely to April expense.
- **F09 · confirmed:** Gross payroll is $18,600 and the cash withdrawal is $15,900, with no liability reconciliation attached.
- **F10 · confirmed:** A customer disputes a $4,250 receivable because deliverables are allegedly incomplete.
- **F11 · confirmed:** A $31,000 vehicle purchase was posted to repairs expense.
- **F12 · conflicting:** A $3,000 owner withdrawal is labeled payroll without a supporting payroll record.

## Module assignments and operating guides

### Module 1 — Set role boundaries

**Task mode:** bounded-case-starter

Separate coordinator corrections from accounting, tax, payroll, and lender-reporting decisions requiring authorization.

**Deliverable:** A responsibility and escalation memo for the April close.

**Provided inputs**

- **M01-I01 · case-fact · F05:** A $6,400 deposit is labeled owner transfer by the bank memo and annual-service revenue by the CRM.
- **M01-I02 · case-fact · F06:** A $3,780 supplier invoice received May 2 covers work delivered during April.
- **M01-I03 · case-fact · F07:** An approved $286.40 employee supply reimbursement lacks its project code.
- **M01-I04 · case-fact · F09:** Gross payroll is $18,600 and the cash withdrawal is $15,900, with no liability reconciliation attached.
- **M01-I05 · case-fact · F10:** A customer disputes a $4,250 receivable because deliverables are allegedly incomplete.
- **M01-I06 · case-fact · F11:** A $31,000 vehicle purchase was posted to repairs expense.
- **M01-I07 · case-fact · F12:** A $3,000 owner withdrawal is labeled payroll without a supporting payroll record.
- **M01-B01 · case-brief · CB01:** Use CB01, the full versioned case brief printed once at the start of this packet, as a citable narrative source for details not normalized into F01–F12. Preserve its uncertainty language and do not treat narrative detail as approval, complete operational records, or professional judgment.
- **M01-S01 · assignment-scope · F05, F06, F07, F09, F10, F11, F12:** Build a starter version of “A responsibility and escalation memo for the April close.” from the listed case facts. Treat requested structures, controls, questions, calculations, and templates as learner-designed proposals. Where an operational record or result is absent, add a gap entry naming the missing evidence and authorized owner instead of fabricating it.

**Completion boundary**

Complete a bounded starter and gap analysis using only CB01, F05, F06, F07, F09, F10, F11, F12, and the assignment-scope record below. Populate supported fields, label every unavailable field “not supplied,” and cite the input ID for each material statement. You may design a proposed template, control, question, or decision rule, but must label it as a learner proposal rather than observed case evidence. Do not contact people, access live systems, run tests, sign records, claim approval, or invent names, dates, quotations, transactions, results, or source documents.

**Workbook plan:** M01-WP01 · 2026.09.01-workbook-plan-2

### Prerequisite check

- [ ] Confirm the seven supplied April-close items and preserve conflicting versus confirmed status.
- [ ] Separate bookkeeping preparation from classification, accrual, capitalization, payroll, tax, and release authority.
- [ ] Use role labels only; no preparer, reviewer, approver, or specialist names are supplied.

### Operating procedure

1. List each supplied close issue separately and cite the module input before assigning responsibility.
2. Identify the routine preparation task and the accounting judgment embedded in each issue.
3. Assign preparer, reviewer, approver, and external-specialist roles without inventing people or completed approvals.
4. Mark conflicting deposit and withdrawal classifications for escalation rather than selecting the treatment that improves profit.
5. Route payroll, receivable, capitalization, cutoff, owner-transaction, and project-coding questions to the appropriate authorized reviewer.
6. Cross-check that no role both prepares and finally approves a material judgment without an explicit authorized control.
7. Complete a final evidence-boundary review: supported facts remain facts, proposed treatments remain proposals, and results remain pending.

### Field-by-field guidance — M01-A01

| Field | What high-quality completion requires |
|---|---|
| Item ID | Use a stable close-control identifier tied to one transaction or judgment. |
| Supported evidence | State the transaction fact exactly, including amount and confidence. |
| Source input ID | Cite the exact M01-Ixx input that supplies the transaction. |
| Criterion or required state | Name the preparation, review, approval, or specialist responsibility required. |
| Gap or learner proposal | Record missing documents, coding, reconciliation, treatment, or delegation; label any proposed workflow. |
| Owner or reviewer | Use authorized bookkeeper, accountant, financial reviewer, payroll reviewer, or other qualified role. |
| Status | Use Preparation pending, Judgment escalated, Evidence gap, or Approval not supplied. |

### Completed supported example — M01-A01

**Reference only.** This row demonstrates supported evidence and truthful status; it is not a learner submission or proof of live work.

| Item ID | Supported evidence | Source input ID | Criterion or required state | Gap or learner proposal | Owner or reviewer | Status |
| --- | --- | --- | --- | --- | --- | --- |
| CLOSE-RESP-01 | A $31,000 vehicle purchase was posted to repairs expense. | M01-I06 (F11, confirmed) | Preparer preserves source; authorized accountant reviews capitalization and classification before posting changes. | Purchase document, asset details, useful-life judgment, reviewer decision, and adjustment record: not supplied. | Authorized bookkeeper, accountant, or financial reviewer | Judgment escalated — no adjustment recorded |

### Completed known-gap example — M01-A01

**Reference only.** This row demonstrates how to preserve missing evidence without inventing a result.

| Item ID | Supported evidence | Source input ID | Criterion or required state | Gap or learner proposal | Owner or reviewer | Status |
| --- | --- | --- | --- | --- | --- | --- |
| CLOSE-RESP-GAP-01 | Gross payroll is $18,600 and cash withdrawal is $15,900. | M01-I04 (F09, confirmed) | Payroll liability reconciliation and authorized accounting review are required before close. | Liability reconciliation, payroll register detail, tax records, reviewer identity, and disposition: not supplied. | Authorized payroll and accounting reviewer | Gap open — close item blocked |

### Supporting artifact build sequence

1. **M01-A02 · Accounting-escalation memo** — Produce a bounded, reviewable accounting-escalation memo from cited packet evidence while exposing unsupported fields and required approvals. Build 1 row from M01-I01, M01-I05, M01-I07 and address M01-EC02. Use only the scoped case-fact inputs below. Cite an input ID for each supported statement; label proposed structures “learner proposal” and unavailable evidence “not supplied.”

### Completed supporting-artifact examples

No additional completed supporting-artifact row is supplied. Use the supporting artifact instructions, scoped inputs, completion checks, and known-gap method above; keep unsupported cells marked **not supplied**.

### Stop / Go / Escalate

| Decision | Rule |
|---|---|
| **Stop** | Stop any posting or lender-release representation when treatment requires professional judgment or supporting evidence is missing. |
| **Go** | Go with source indexing and proposed preparation when the transaction fact, role separation, and pending decision are explicit. |
| **Escalate** | Escalate classification, cutoff, capitalization, payroll, tax, disputed receivable, and owner-transaction judgments to qualified reviewers. |

### Completion test

- [ ] Every supplied close issue names distinct preparation and review responsibilities.
- [ ] No classification is changed to improve profit or lender presentation.
- [ ] All professional judgments and missing records remain visibly pending.

### Artifact map

- **M01-A01 · April-close responsibility matrix:** Produce a bounded, reviewable april-close responsibility matrix from cited packet evidence while exposing unsupported fields and required approvals. Expected rows: 2. Criteria: M01-EC01, M01-EC03, M01-EC04. Scoped inputs: M01-I02, M01-I03, M01-I04, M01-I06.
- **M01-A02 · Accounting-escalation memo:** Produce a bounded, reviewable accounting-escalation memo from cited packet evidence while exposing unsupported fields and required approvals. Expected rows: 1. Criteria: M01-EC02. Scoped inputs: M01-I01, M01-I05, M01-I07.

### Evidence criteria

- **M01-EC01:** Names preparer, reviewer, approver, and external-specialist responsibilities
- **M01-EC02:** Identifies every transaction requiring professional judgment
- **M01-EC03:** Prohibits changing classifications solely to improve profit or lender presentation
- **M01-EC04:** Cites the supplied input IDs for material statements and marks omitted operational records or results “not supplied” rather than fabricating them

### Module 2 — Build the source index

**Task mode:** bounded-case-starter

Create a controlled transaction file and identify missing, contradictory, or insufficient records.

**Deliverable:** A source-document index and provisional chart-of-accounts mapping.

**Provided inputs**

- **M02-I01 · case-fact · F01:** The April bank ending balance is $46,820.14 and ledger cash is $49,105.14.
- **M02-I02 · case-fact · F02:** A $1,900 customer receipt appears twice in the ledger.
- **M02-I03 · case-fact · F03:** A $410 issued check remained outstanding at April 30.
- **M02-I04 · case-fact · F04:** A $25 bank fee is present on the statement but absent from the ledger.
- **M02-I05 · case-fact · F05:** A $6,400 deposit is labeled owner transfer by the bank memo and annual-service revenue by the CRM.
- **M02-I06 · case-fact · F06:** A $3,780 supplier invoice received May 2 covers work delivered during April.
- **M02-I07 · case-fact · F07:** An approved $286.40 employee supply reimbursement lacks its project code.
- **M02-I08 · case-fact · F08:** A $2,160 twelve-month software subscription was charged entirely to April expense.
- **M02-I09 · case-fact · F09:** Gross payroll is $18,600 and the cash withdrawal is $15,900, with no liability reconciliation attached.
- **M02-I10 · case-fact · F10:** A customer disputes a $4,250 receivable because deliverables are allegedly incomplete.
- **M02-I11 · case-fact · F11:** A $31,000 vehicle purchase was posted to repairs expense.
- **M02-I12 · case-fact · F12:** A $3,000 owner withdrawal is labeled payroll without a supporting payroll record.
- **M02-B01 · case-brief · CB01:** Use CB01, the full versioned case brief printed once at the start of this packet, as a citable narrative source for details not normalized into F01–F12. Preserve its uncertainty language and do not treat narrative detail as approval, complete operational records, or professional judgment.
- **M02-S01 · assignment-scope · F01, F02, F03, F04, F05, F06, F07, F08, F09, F10, F11, F12:** Build a starter version of “A source-document index and provisional chart-of-accounts mapping.” from the listed case facts. Treat requested structures, controls, questions, calculations, and templates as learner-designed proposals. Where an operational record or result is absent, add a gap entry naming the missing evidence and authorized owner instead of fabricating it.

**Completion boundary**

Complete a bounded starter and gap analysis using only CB01, F01, F02, F03, F04, F05, F06, F07, F08, F09, F10, F11, F12, and the assignment-scope record below. Populate supported fields, label every unavailable field “not supplied,” and cite the input ID for each material statement. You may design a proposed template, control, question, or decision rule, but must label it as a learner proposal rather than observed case evidence. Do not contact people, access live systems, run tests, sign records, claim approval, or invent names, dates, quotations, transactions, results, or source documents.

**Workbook plan:** M02-WP01 · 2026.09.01-workbook-plan-2

### Prerequisite check

- [ ] Confirm all twelve case facts and module input IDs are present.
- [ ] Do not infer source locations, document dates, owners, account codes, or approved postings.
- [ ] Distinguish an index entry from proof that the underlying document was reviewed.

### Operating procedure

1. Create one source-index row for every document or balance explicitly supplied to the module.
2. Record the supplied fact and input ID while marking source location, version date, and owner not supplied.
3. Classify access and review status separately so an indexed item is not mistaken for an approved posting.
4. Use the companion chart-of-accounts mapping only for provisional treatment proposals and keep conflicting classifications visible.
5. Flag the deposit, reimbursement, payroll, receivable, vehicle, and owner-withdrawal evidence gaps individually.
6. Route account mapping and evidence sufficiency to the authorized accounting reviewer before any ledger change.
7. Quality-check completeness against F01–F12 and verify every absent field is explicitly not supplied.

### Field-by-field guidance — M02-A01

| Field | What high-quality completion requires |
|---|---|
| Item | Name the source category or balance, not an invented filename. |
| Source or location | Use the supplied description and mark repository path or document location not supplied. |
| Version or date | Record April 30 or May 2 only when supplied; otherwise state not supplied. |
| Owner | Use an authorized role; no named document owner is provided. |
| Access or review status | Distinguish supplied fact, document not supplied, review pending, and restricted evidence. |
| Gap | Name the exact missing source, trace, coding, reconciliation, or approval needed. |

### Completed supported example — M02-A01

**Reference only.** This row demonstrates supported evidence and truthful status; it is not a learner submission or proof of live work.

| Item | Source or location | Version or date | Owner | Access or review status | Gap |
| --- | --- | --- | --- | --- | --- |
| April bank and ledger cash balances | Bank ending balance and ledger cash values supplied; underlying statement and ledger location not supplied. | April ending balance; year not supplied. | Authorized bookkeeper, accountant, or financial reviewer | Fact supplied — source documents not reviewed in exercise | Statement file, ledger extract, reconciliation owner, and approval record: not supplied. Source M02-I01 (F01). |

### Completed known-gap example — M02-A01

**Reference only.** This row demonstrates how to preserve missing evidence without inventing a result.

| Item | Source or location | Version or date | Owner | Access or review status | Gap |
| --- | --- | --- | --- | --- | --- |
| Employee reimbursement project coding | Approved $286.40 reimbursement is supplied; receipt and coding record location not supplied. | Date not supplied. | Authorized bookkeeper and project-coding reviewer | Evidence gap — posting review pending | Project code, source document, coding approval, and adjustment record: not supplied. Source M02-I07 (F07). |

### Supporting artifact build sequence

1. **M02-A02 · Provisional chart-of-accounts mapping** — Produce a bounded, reviewable provisional chart-of-accounts mapping from cited packet evidence while exposing unsupported fields and required approvals. Build 2 rows from M02-I02, M02-I05, M02-I07, M02-I09, M02-I10, M02-I11, M02-I12 and address M02-EC02, M02-EC03. Use only the scoped case-fact inputs below. Cite an input ID for each supported statement; label proposed structures “learner proposal” and unavailable evidence “not supplied.”

### Completed supporting-artifact examples

No additional completed supporting-artifact row is supplied. Use the supporting artifact instructions, scoped inputs, completion checks, and known-gap method above; keep unsupported cells marked **not supplied**.

### Stop / Go / Escalate

| Decision | Rule |
|---|---|
| **Stop** | Stop provisional account mapping from becoming a posting when the source document, treatment, or approval is missing or conflicting. |
| **Go** | Go with index completion when every supplied fact has a traceable input ID and unavailable document fields are explicit. |
| **Escalate** | Escalate account classification, payroll, tax, capitalization, disputed revenue, and owner-transaction questions to the authorized reviewer. |

### Completion test

- [ ] Every F01–F12 item appears in the index or companion mapping with an input ID.
- [ ] Source locations, dates, owners, and approvals are not invented.
- [ ] Conflicting and provisional treatments remain separate from approved postings.

### Artifact map

- **M02-A01 · Source-document index:** Produce a bounded, reviewable source-document index from cited packet evidence while exposing unsupported fields and required approvals. Expected rows: 2. Criteria: M02-EC01, M02-EC04. Scoped inputs: M02-I01, M02-I03, M02-I04, M02-I06, M02-I08.
- **M02-A02 · Provisional chart-of-accounts mapping:** Produce a bounded, reviewable provisional chart-of-accounts mapping from cited packet evidence while exposing unsupported fields and required approvals. Expected rows: 2. Criteria: M02-EC02, M02-EC03. Scoped inputs: M02-I02, M02-I05, M02-I07, M02-I09, M02-I10, M02-I11, M02-I12.

### Evidence criteria

- **M02-EC01:** Links each case item to a traceable source identifier
- **M02-EC02:** Flags the deposit, reimbursement, payroll, receivable, vehicle, and withdrawal evidence gaps
- **M02-EC03:** Keeps provisional classifications visibly separate from approved postings
- **M02-EC04:** Cites the supplied input IDs for material statements and marks omitted operational records or results “not supplied” rather than fabricating them

### Module 3 — Analyze classification

**Task mode:** bounded-case-starter

Explain how the available facts may affect income, expense, assets, liabilities, and equity without issuing a professional conclusion.

**Deliverable:** A transaction analysis sheet with proposed treatment, uncertainty, and reviewer question.

**Provided inputs**

- **M03-I01 · case-fact · F05:** A $6,400 deposit is labeled owner transfer by the bank memo and annual-service revenue by the CRM.
- **M03-I02 · case-fact · F06:** A $3,780 supplier invoice received May 2 covers work delivered during April.
- **M03-I03 · case-fact · F07:** An approved $286.40 employee supply reimbursement lacks its project code.
- **M03-I04 · case-fact · F08:** A $2,160 twelve-month software subscription was charged entirely to April expense.
- **M03-I05 · case-fact · F09:** Gross payroll is $18,600 and the cash withdrawal is $15,900, with no liability reconciliation attached.
- **M03-I06 · case-fact · F10:** A customer disputes a $4,250 receivable because deliverables are allegedly incomplete.
- **M03-I07 · case-fact · F11:** A $31,000 vehicle purchase was posted to repairs expense.
- **M03-I08 · case-fact · F12:** A $3,000 owner withdrawal is labeled payroll without a supporting payroll record.
- **M03-B01 · case-brief · CB01:** Use CB01, the full versioned case brief printed once at the start of this packet, as a citable narrative source for details not normalized into F01–F12. Preserve its uncertainty language and do not treat narrative detail as approval, complete operational records, or professional judgment.
- **M03-S01 · assignment-scope · F05, F06, F07, F08, F09, F10, F11, F12:** Build a starter version of “A transaction analysis sheet with proposed treatment, uncertainty, and reviewer question.” from the listed case facts. Treat requested structures, controls, questions, calculations, and templates as learner-designed proposals. Where an operational record or result is absent, add a gap entry naming the missing evidence and authorized owner instead of fabricating it.

**Completion boundary**

Complete a bounded starter and gap analysis using only CB01, F05, F06, F07, F08, F09, F10, F11, F12, and the assignment-scope record below. Populate supported fields, label every unavailable field “not supplied,” and cite the input ID for each material statement. You may design a proposed template, control, question, or decision rule, but must label it as a learner proposal rather than observed case evidence. Do not contact people, access live systems, run tests, sign records, claim approval, or invent names, dates, quotations, transactions, results, or source documents.

**Workbook plan:** M03-WP01 · 2026.09.01-workbook-plan-2

### Prerequisite check

- [ ] Confirm each supplied transaction amount and confidence before proposing treatment.
- [ ] Set the worksheet boundary: transaction analysis only, with no live journal entry or final tax or accounting conclusion.
- [ ] Identify the authorized accounting reviewer for escalation by role, not by invented name.

### Operating procedure

1. Record one transaction fact per row and cite the exact module input ID.
2. Separate what occurred from any proposed debit, credit, timing, classification, or disclosure treatment.
3. Identify which statements, periods, balances, or disclosures could be affected without calculating an invented final balance.
4. List every missing source record or policy needed to decide the treatment.
5. Route conflicting deposit and owner-withdrawal classifications plus payroll, tax, receivable, and reimbursement questions to qualified reviewers.
6. Use the companion uncertainty register for issues spanning multiple periods or statements, including supplier cutoff and vehicle capitalization.
7. Quality-check amounts, confidence, source IDs, reviewer boundaries, and pending status before close use.

### Field-by-field guidance — M03-A01

| Field | What high-quality completion requires |
|---|---|
| Row ID | Use a stable transaction-analysis identifier. |
| Subject | Name the transaction and amount without assigning a final account. |
| Supported observation | Record the supplied fact and confidence exactly. |
| Source input ID | Cite the exact M03-Ixx input. |
| Analysis or learner proposal | Describe possible statement and period effects as a proposal, not an approved treatment. |
| Not-supplied gap | List documents, policy, coding, reconciliation, or professional judgment missing. |
| Reviewer | Name the authorized accounting, payroll, tax, or financial reviewer role. |
| Status | Use Fact captured, Treatment proposed, Evidence gap, or Review pending. |

### Completed supported example — M03-A01

**Reference only.** This row demonstrates supported evidence and truthful status; it is not a learner submission or proof of live work.

| Row ID | Subject | Supported observation | Source input ID | Analysis or learner proposal | Not-supplied gap | Reviewer | Status |
| --- | --- | --- | --- | --- | --- | --- | --- |
| TX-01 | $2,160 twelve-month software subscription charged entirely to April expense | The full twelve-month charge was posted to April expense. | M03-I04 (F08, confirmed) | Learner proposal: evaluate period allocation and related asset or expense presentation; no posting is authorized. | Service start date, contract, accounting policy, materiality threshold, and reviewer conclusion: not supplied. | Authorized accountant or financial reviewer | Treatment review pending |

### Completed known-gap example — M03-A01

**Reference only.** This row demonstrates how to preserve missing evidence without inventing a result.

| Row ID | Subject | Supported observation | Source input ID | Analysis or learner proposal | Not-supplied gap | Reviewer | Status |
| --- | --- | --- | --- | --- | --- | --- | --- |
| TX-GAP-01 | $6,400 deposit with conflicting descriptions | Bank memo says owner transfer; CRM says annual-service revenue. | M03-I01 (F05, conflicting) | Do not select either classification; prepare a reviewer question about source and economic substance. | Agreement, invoice, owner documentation, customer record, bank detail, and authorized classification: not supplied. | Authorized accountant or financial reviewer | Conflict open — posting decision blocked |

### Supporting artifact build sequence

1. **M03-A02 · Uncertainty and reviewer-question register** — Produce a bounded, reviewable uncertainty and reviewer-question register from cited packet evidence while exposing unsupported fields and required approvals. Build 2 rows from M03-I02, M03-I07 and address M03-EC02. Use only the scoped case-fact inputs below. Cite an input ID for each supported statement; label proposed structures “learner proposal” and unavailable evidence “not supplied.”

### Completed supporting-artifact examples

No additional completed supporting-artifact row is supplied. Use the supporting artifact instructions, scoped inputs, completion checks, and known-gap method above; keep unsupported cells marked **not supplied**.

### Stop / Go / Escalate

| Decision | Rule |
|---|---|
| **Stop** | Stop any journal-entry recommendation when the economic substance, source record, period, or qualified treatment remains unresolved. |
| **Go** | Go with a bounded treatment hypothesis when facts, possible effects, gaps, and reviewer question are separated. |
| **Escalate** | Escalate payroll, tax, capitalization, disputed receivable, cutoff, and owner-transaction treatments to qualified reviewers. |

### Completion test

- [ ] Each row separates transaction fact from proposed treatment.
- [ ] Possible statement and period effects are described directionally without an invented final number.
- [ ] Every professional-judgment issue has a precise reviewer question and pending status.

### Artifact map

- **M03-A01 · Transaction-analysis worksheet:** Produce a bounded, reviewable transaction-analysis worksheet from cited packet evidence while exposing unsupported fields and required approvals. Expected rows: 2. Criteria: M03-EC01, M03-EC03, M03-EC04. Scoped inputs: M03-I01, M03-I03, M03-I04, M03-I05, M03-I06, M03-I08.
- **M03-A02 · Uncertainty and reviewer-question register:** Produce a bounded, reviewable uncertainty and reviewer-question register from cited packet evidence while exposing unsupported fields and required approvals. Expected rows: 2. Criteria: M03-EC02. Scoped inputs: M03-I02, M03-I07.

### Evidence criteria

- **M03-EC01:** Separates transaction facts from proposed accounting treatment
- **M03-EC02:** Shows which items could affect multiple statements or periods
- **M03-EC03:** Routes disputed, payroll, tax, capitalization, and owner-transaction issues appropriately
- **M03-EC04:** Cites the supplied input IDs for material statements and marks omitted operational records or results “not supplied” rather than fabricating them

### Module 4 — Reconcile cash

**Task mode:** bounded-case-starter

Analyze the bank and ledger difference using only supported entries, show both possible reconciliation orientations, and isolate any residual contradiction instead of forcing a plug.

**Deliverable:** A bank-reconciliation starter, arithmetic bridge, and exception register that leaves any unexplained residual visible for review.

**Provided inputs**

- **M04-I01 · case-fact · F01:** The April bank ending balance is $46,820.14 and ledger cash is $49,105.14.
- **M04-I02 · case-fact · F02:** A $1,900 customer receipt appears twice in the ledger.
- **M04-I03 · case-fact · F03:** A $410 issued check remained outstanding at April 30.
- **M04-I04 · case-fact · F04:** A $25 bank fee is present on the statement but absent from the ledger.
- **M04-I05 · case-fact · F05:** A $6,400 deposit is labeled owner transfer by the bank memo and annual-service revenue by the CRM.
- **M04-B01 · case-brief · CB01:** Use CB01, the full versioned case brief printed once at the start of this packet, as a citable narrative source for details not normalized into F01–F12. Preserve its uncertainty language and do not treat narrative detail as approval, complete operational records, or professional judgment.
- **M04-S01 · assignment-scope · F01, F02, F03, F04, F05:** Build a starter version of “A bank-reconciliation starter, arithmetic bridge, and exception register that leaves any unexplained residual visible for review.” from the listed case facts. Treat requested structures, controls, questions, calculations, and templates as learner-designed proposals. Where an operational record or result is absent, add a gap entry naming the missing evidence and authorized owner instead of fabricating it.

**Completion boundary**

Complete a bounded starter and gap analysis using only CB01, F01, F02, F03, F04, F05, and the assignment-scope record below. Populate supported fields, label every unavailable field “not supplied,” and cite the input ID for each material statement. You may design a proposed template, control, question, or decision rule, but must label it as a learner proposal rather than observed case evidence. Do not contact people, access live systems, run tests, sign records, claim approval, or invent names, dates, quotations, transactions, results, or source documents.

**Workbook plan:** M04-WP01 · 2026.09.01-workbook-plan-2

### Prerequisite check

- [ ] Confirm F01–F04 and the sign convention before calculating: bank $46,820.14; ledger $49,105.14; duplicate receipt $1,900; outstanding check $410; bank fee $25.
- [ ] Calculate the starting difference as ledger minus bank: $2,285.00.
- [ ] Treat F05 as a conflicting classification exception, not as a plug or an automatic reconciling item.

### Operating procedure

1. Set reconciliation orientation explicitly as ledger minus bank and reproduce the $2,285.00 starting difference from F01.
2. List the duplicate receipt, outstanding check, and bank fee separately with the side affected and signed effect on the chosen bridge.
3. Apply the supported signs: remove $1,900 duplicate ledger receipt, recognize $25 bank fee in ledger, and treat $410 outstanding check as a bank-side timing item.
4. Show that the three properly signed adjustments explain $1,515.00 of the $2,285.00 difference, leaving a derived $770.00 residual.
5. Keep the $770.00 as an unresolved exception with source arithmetic, owner role, evidence request, and pending review; never post it to a plug account.
6. Record the conflicting $6,400 deposit classification separately because classification review does not automatically make it a cash-reconciliation adjustment.
7. Route the bridge, sign convention, residual, and F05 treatment to an authorized accounting reviewer for sign-off.
8. Perform a final arithmetic check: starting difference minus explained adjustments equals residual, with every component traceable to F01–F04.

### Field-by-field guidance — M04-A01

| Field | What high-quality completion requires |
|---|---|
| Line ID | Use stable identifiers for opening balances, the starting difference, each signed adjustment, the explained subtotal, and the residual. |
| Reconciliation side | State bank, ledger, timing, ledger correction, derived bridge, or external classification exception; never leave orientation implicit. |
| Item | Name the balance, duplicate receipt, outstanding check, bank fee, residual, or classification conflict represented by the line. |
| Source amount | Record the exact supplied or derived amount and distinguish source balance, adjustment, subtotal, and residual. |
| Signed bridge effect | Show the sign and formula under the stated ledger-minus-bank orientation; never use an unexplained plug. |
| Adjusted amount or subtotal | Record the resulting difference or subtotal after the signed effect and make derived arithmetic reproducible. |
| Source input IDs | Cite M04-I01 through M04-I04 for the bridge and M04-I05 only for the separate classification conflict. |
| Evidence status | Use Confirmed source amount, Conflicting classification, Derived arithmetic, or Evidence not supplied. |
| Owner | Name the authorized bookkeeper, accountant, or financial reviewer role responsible for evidence or disposition. |
| Reviewer sign-off | Record Not supplied until an authorized reviewer signs the bridge and exception treatment. |
| Exception or gap | State the missing transaction trace, correction evidence, classification support, review date, or unexplained residual. |
| Status | Use Calculated, Timing item, Ledger correction pending, Residual open, or Reviewer sign-off pending. |

### Completed supported example — M04-A01

**Reference only.** This row demonstrates supported evidence and truthful status; it is not a learner submission or proof of live work.

| Line ID | Reconciliation side | Item | Source amount | Signed bridge effect | Adjusted amount or subtotal | Source input IDs | Evidence status | Owner | Reviewer sign-off | Exception or gap | Status |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| RECON-RESIDUAL | Derived ledger-minus-bank bridge | Unresolved residual after supported April adjustments | $2,285.00 starting difference; $1,900.00 duplicate receipt; $410.00 outstanding check; $25.00 bank fee. | −$1,900.00 + $410.00 − $25.00 = −$1,515.00 under the stated orientation. | $2,285.00 − $1,515.00 = $770.00 unresolved residual. | M04-I01 (F01); M04-I02 (F02); M04-I03 (F03); M04-I04 (F04) | Source amounts confirmed; $1,515.00 subtotal and $770.00 residual are derived arithmetic. | Authorized bookkeeper, accountant, or financial reviewer | Not supplied | Transaction-level evidence explaining the $770.00 and any correction record are not supplied; no plug entry is permitted. | Residual open — reconciliation not complete |

### Completed known-gap example — M04-A01

**Reference only.** This row demonstrates how to preserve missing evidence without inventing a result.

| Line ID | Reconciliation side | Item | Source amount | Signed bridge effect | Adjusted amount or subtotal | Source input IDs | Evidence status | Owner | Reviewer sign-off | Exception or gap | Status |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| RECON-GAP-F05 | Classification exception outside the arithmetic bridge | $6,400 deposit classification conflict | $6,400.00 deposit; bank memo says owner transfer while CRM says annual-service revenue. | Not applied; no supplied evidence shows that this classification conflict explains the bank-ledger difference. | $770.00 arithmetic residual remains unresolved and separate. | M04-I01 (F01); M04-I02 (F02); M04-I03 (F03); M04-I04 (F04); M04-I05 (F05, conflicting) | Conflicting classification; transaction-level bridge relationship is not supplied. | Authorized accountant or financial reviewer | Not supplied | Deposit trace, agreement, customer or owner support, accounting treatment, review date, and disposition are not supplied. | Conflict open — separate from arithmetic residual |

### Supporting artifact build sequence

1. **M04-A02 · Arithmetic bridge with pending reviewer sign-off** — Produce a bounded, reviewable arithmetic bridge with pending reviewer sign-off from cited packet evidence while exposing unsupported fields and required approvals. Build 1 row from M04-I02, M04-I01, M04-I03, M04-I04 and address M04-EC01, M04-EC02. Use only the scoped case-fact inputs below. Cite an input ID for each supported statement; label proposed structures “learner proposal” and unavailable evidence “not supplied.”
2. **M04-A03 · Unresolved-exception register** — Produce a bounded, reviewable unresolved-exception register from cited packet evidence while exposing unsupported fields and required approvals. Build 2 rows from M04-I03, M04-I01, M04-I02, M04-I04, M04-I05 and address M04-EC03. Use only the scoped case-fact inputs below. Cite an input ID for each supported statement; label proposed structures “learner proposal” and unavailable evidence “not supplied.”

### Completed supporting-artifact examples

#### M04-A02 · Arithmetic bridge with pending reviewer sign-off

**Reference-only completed row.** Use it to understand the evidence boundary; do not present it as your own completed work.

**Criterion demonstrated:** M04-EC01, M04-EC02

**Why this row is included:** This completed training row demonstrates the declared criterion route for Arithmetic bridge with pending reviewer sign-off without claiming live execution or approval.

| Bridge line | Orientation | Opening bank balance | Opening ledger balance | Starting difference | Duplicate receipt effect | Outstanding-check effect | Bank-fee effect | Explained amount | Unresolved residual | Source input IDs | Reviewer sign-off | Status |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| April cash reconciliation bridge | Ledger minus bank | $46,820.14 | $49,105.14 | $2,285.00 | ($1,900.00) ledger-side correction | $410.00 bank-side timing item in the chosen bridge | ($25.00) ledger-side correction | $1,515.00 | $770.00 | M04-I01, M04-I02, M04-I03, M04-I04 | Not supplied | Arithmetic prepared — reviewer sign-off pending |

### Stop / Go / Escalate

| Decision | Rule |
|---|---|
| **Stop** | Stop close and lender release while the $770 residual, sign convention, or any material exception lacks authorized review. |
| **Go** | Go to reviewer sign-off when the bridge reproduces $2,285, explains $1,515, preserves the $770 residual, and cites F01–F04. |
| **Escalate** | Escalate F05 classification and any proposed correction or write-off to the authorized accounting reviewer. |

### Completion test

- [ ] The schedule and bridge reproduce $2,285.00, $1,515.00, and $770.00 with visible formulas and signs.
- [ ] F01–F04 support every bridge amount; F05 remains a separate conflicting exception.
- [ ] No plug, invented transaction, correction posting, review date, or sign-off is recorded.

### Artifact map

- **M04-A01 · Bank-reconciliation schedule:** Produce a bounded, reviewable bank-reconciliation schedule from cited packet evidence while exposing unsupported fields and required approvals. Expected rows: 8. Criteria: M04-EC01. Scoped inputs: M04-I01, M04-I04, M04-I05, M04-I02, M04-I03.
- **M04-A02 · Arithmetic bridge with pending reviewer sign-off:** Produce a bounded, reviewable arithmetic bridge with pending reviewer sign-off from cited packet evidence while exposing unsupported fields and required approvals. Expected rows: 1. Criteria: M04-EC01, M04-EC02. Scoped inputs: M04-I02, M04-I01, M04-I03, M04-I04.
- **M04-A03 · Unresolved-exception register:** Produce a bounded, reviewable unresolved-exception register from cited packet evidence while exposing unsupported fields and required approvals. Expected rows: 2. Criteria: M04-EC03. Scoped inputs: M04-I03, M04-I01, M04-I02, M04-I04, M04-I05.

### Evidence criteria

- **M04-EC01:** Recalculates the stated $2,285 starting difference and shows that properly signed F02, F03, and F04 adjustments explain $1,515 of it, leaving a $770 unresolved difference
- **M04-EC02:** Separates ledger errors, timing items, ambiguous orientation, and any remaining difference
- **M04-EC03:** Assigns each unresolved item an owner, evidence request, and review date without inventing a plug account

### Module 5 — Control the close

**Task mode:** bounded-case-starter

Sequence a review-ready close that prevents an unsupported statement from reaching the lender.

**Deliverable:** A close-checklist draft, exception summary, and lender-release gate with preparation, review, approval, signature, and release fields left pending authorized execution.

**Provided inputs**

- **M05-I01 · case-fact · F01:** The April bank ending balance is $46,820.14 and ledger cash is $49,105.14.
- **M05-I02 · case-fact · F02:** A $1,900 customer receipt appears twice in the ledger.
- **M05-I03 · case-fact · F03:** A $410 issued check remained outstanding at April 30.
- **M05-I04 · case-fact · F04:** A $25 bank fee is present on the statement but absent from the ledger.
- **M05-I05 · case-fact · F05:** A $6,400 deposit is labeled owner transfer by the bank memo and annual-service revenue by the CRM.
- **M05-I06 · case-fact · F06:** A $3,780 supplier invoice received May 2 covers work delivered during April.
- **M05-I07 · case-fact · F07:** An approved $286.40 employee supply reimbursement lacks its project code.
- **M05-I08 · case-fact · F08:** A $2,160 twelve-month software subscription was charged entirely to April expense.
- **M05-I09 · case-fact · F09:** Gross payroll is $18,600 and the cash withdrawal is $15,900, with no liability reconciliation attached.
- **M05-I10 · case-fact · F10:** A customer disputes a $4,250 receivable because deliverables are allegedly incomplete.
- **M05-I11 · case-fact · F11:** A $31,000 vehicle purchase was posted to repairs expense.
- **M05-I12 · case-fact · F12:** A $3,000 owner withdrawal is labeled payroll without a supporting payroll record.
- **M05-B01 · case-brief · CB01:** Use CB01, the full versioned case brief printed once at the start of this packet, as a citable narrative source for details not normalized into F01–F12. Preserve its uncertainty language and do not treat narrative detail as approval, complete operational records, or professional judgment.
- **M05-S01 · assignment-scope · F01, F02, F03, F04, F05, F06, F07, F08, F09, F10, F11, F12:** Build a starter version of “A close-checklist draft, exception summary, and lender-release gate with preparation, review, approval, signature, and release fields left pending authorized execution.” from the listed case facts. Treat requested structures, controls, questions, calculations, and templates as learner-designed proposals. Where an operational record or result is absent, add a gap entry naming the missing evidence and authorized owner instead of fabricating it.

**Completion boundary**

Complete a bounded starter and gap analysis using only CB01, F01, F02, F03, F04, F05, F06, F07, F08, F09, F10, F11, F12, and the assignment-scope record below. Populate supported fields, label every unavailable field “not supplied,” and cite the input ID for each material statement. You may design a proposed template, control, question, or decision rule, but must label it as a learner proposal rather than observed case evidence. Do not contact people, access live systems, run tests, sign records, claim approval, or invent names, dates, quotations, transactions, results, or source documents.

**Workbook plan:** M05-WP01 · 2026.09.01-workbook-plan-2

### Prerequisite check

- [ ] Confirm all twelve close facts are present and keep F05 and F12 conflicting.
- [ ] Define blocking criteria before reviewing checklist status.
- [ ] No close signature, adjustment posting, or lender release approval is supplied.

### Operating procedure

1. Create one checklist control for each material close issue and cite the supporting input.
2. Specify the evidence required, authorized owner, and whether the exception blocks close or only requires follow-up.
3. Keep source collection, accounting judgment, posting, review, signature, and release as separate control stages.
4. Mark conflicts, missing reconciliations, disputed receivables, capitalization, cutoff, and payroll items unresolved.
5. Use the companion exception summary to explain blockers without declaring them corrected.
6. Require authorized review and signature before any lender-release gate can change from pending.
7. Quality-check that every status reflects supplied evidence and no task completion is inferred from a fact description.

### Field-by-field guidance — M05-A01

| Field | What high-quality completion requires |
|---|---|
| Check ID | Use a stable close-control identifier. |
| Control or check | Name the exact reconciliation, source, classification, cutoff, payroll, or release control. |
| Evidence required | List the document, calculation, review, or sign-off needed to close the item. |
| Source input ID | Cite the corresponding M05-Ixx fact. |
| Owner | Use the authorized bookkeeping, accounting, payroll, or financial review role. |
| Result | Record Not tested, Evidence supplied, Exception found, or Reviewer decision pending; do not invent completion. |
| Exception or gap | State the unresolved amount, conflict, missing record, or authority issue. |
| Status | Use Blocking, Nonblocking follow-up, Review pending, or Release blocked. |

### Completed supported example — M05-A01

**Reference only.** This row demonstrates supported evidence and truthful status; it is not a learner submission or proof of live work.

| Check ID | Control or check | Evidence required | Source input ID | Owner | Result | Exception or gap | Status |
| --- | --- | --- | --- | --- | --- | --- | --- |
| CLOSE-01 | Reconcile April cash before close release | Bank and ledger balances, signed adjustments, residual analysis, and reviewer sign-off. | M05-I01, M05-I02, M05-I03, M05-I04 | Authorized bookkeeper, accountant, or financial reviewer | Inputs supplied; completed reconciliation and sign-off not supplied. | Reconciliation schedule, $770 residual disposition, correction entries, and signature remain pending. | Blocking — close not releasable |

### Completed known-gap example — M05-A01

**Reference only.** This row demonstrates how to preserve missing evidence without inventing a result.

| Check ID | Control or check | Evidence required | Source input ID | Owner | Result | Exception or gap | Status |
| --- | --- | --- | --- | --- | --- | --- | --- |
| CLOSE-GAP-01 | Resolve payroll cash-to-gross difference and liabilities | Payroll register, tax and benefit liability reconciliation, cash trace, and reviewer approval. | M05-I09 (F09, confirmed) | Authorized payroll and accounting reviewer | Gross payroll and cash withdrawal supplied; liability reconciliation not supplied. | $2,700 difference context, liabilities, supporting payroll records, and disposition: not supplied. | Blocking evidence gap |

### Supporting artifact build sequence

1. **M05-A02 · Close-exception summary** — Produce a bounded, reviewable close-exception summary from cited packet evidence while exposing unsupported fields and required approvals. Build 1 row from M05-I02, M05-I07, M05-I10 and address M05-EC02. Use only the scoped case-fact inputs below. Cite an input ID for each supported statement; label proposed structures “learner proposal” and unavailable evidence “not supplied.”
2. **M05-A03 · Lender-release approval gate** — Produce a bounded, reviewable lender-release approval gate from cited packet evidence while exposing unsupported fields and required approvals. Build 1 row from M05-I03, M05-I04, M05-I11 and address M05-EC03. Use only the scoped case-fact inputs below. Cite an input ID for each supported statement; label proposed structures “learner proposal” and unavailable evidence “not supplied.”

### Completed supporting-artifact examples

No additional completed supporting-artifact row is supplied. Use the supporting artifact instructions, scoped inputs, completion checks, and known-gap method above; keep unsupported cells marked **not supplied**.

### Stop / Go / Escalate

| Decision | Rule |
|---|---|
| **Stop** | Stop close signature and lender release when any blocking reconciliation, classification, payroll, disputed revenue, cutoff, or capitalization item remains unresolved. |
| **Go** | Go to authorized review when every checklist item has evidence, owner, blocker classification, and honest result status. |
| **Escalate** | Escalate accounting treatment and release decisions to the authorized accountant or financial reviewer. |

### Completion test

- [ ] Every F01–F12 issue maps to a close control, exception, or release gate.
- [ ] Blocking and nonblocking statuses use predeclared rules and do not imply resolution.
- [ ] Signature and lender release remain pending until authorized evidence is supplied.

### Artifact map

- **M05-A01 · Month-end close checklist:** Produce a bounded, reviewable month-end close checklist from cited packet evidence while exposing unsupported fields and required approvals. Expected rows: 2. Criteria: M05-EC01, M05-EC04. Scoped inputs: M05-I01, M05-I05, M05-I06, M05-I08, M05-I09, M05-I12.
- **M05-A02 · Close-exception summary:** Produce a bounded, reviewable close-exception summary from cited packet evidence while exposing unsupported fields and required approvals. Expected rows: 1. Criteria: M05-EC02. Scoped inputs: M05-I02, M05-I07, M05-I10.
- **M05-A03 · Lender-release approval gate:** Produce a bounded, reviewable lender-release approval gate from cited packet evidence while exposing unsupported fields and required approvals. Expected rows: 1. Criteria: M05-EC03. Scoped inputs: M05-I03, M05-I04, M05-I11.

### Evidence criteria

- **M05-EC01:** Links every proposed close task to supplied evidence, missing-record status, and reviewer role
- **M05-EC02:** Defines blocking versus nonblocking exceptions without declaring any exception resolved
- **M05-EC03:** Requires authorized review, signature, and release approval but does not represent them as completed
- **M05-EC04:** Cites the supplied input IDs for material statements and marks omitted operational records or results “not supplied” rather than fabricating them

### Module 6 — Read the statements responsibly

**Task mode:** bounded-case-starter

Describe how unresolved items could change profit, cash, assets, liabilities, and lender interpretation.

**Deliverable:** A one-page management reading note with scenario ranges and limitations.

**Provided inputs**

- **M06-I01 · case-fact · F01:** The April bank ending balance is $46,820.14 and ledger cash is $49,105.14.
- **M06-I02 · case-fact · F02:** A $1,900 customer receipt appears twice in the ledger.
- **M06-I03 · case-fact · F03:** A $410 issued check remained outstanding at April 30.
- **M06-I04 · case-fact · F04:** A $25 bank fee is present on the statement but absent from the ledger.
- **M06-I05 · case-fact · F05:** A $6,400 deposit is labeled owner transfer by the bank memo and annual-service revenue by the CRM.
- **M06-I06 · case-fact · F06:** A $3,780 supplier invoice received May 2 covers work delivered during April.
- **M06-I07 · case-fact · F07:** An approved $286.40 employee supply reimbursement lacks its project code.
- **M06-I08 · case-fact · F08:** A $2,160 twelve-month software subscription was charged entirely to April expense.
- **M06-I09 · case-fact · F09:** Gross payroll is $18,600 and the cash withdrawal is $15,900, with no liability reconciliation attached.
- **M06-I10 · case-fact · F10:** A customer disputes a $4,250 receivable because deliverables are allegedly incomplete.
- **M06-I11 · case-fact · F11:** A $31,000 vehicle purchase was posted to repairs expense.
- **M06-I12 · case-fact · F12:** A $3,000 owner withdrawal is labeled payroll without a supporting payroll record.
- **M06-B01 · case-brief · CB01:** Use CB01, the full versioned case brief printed once at the start of this packet, as a citable narrative source for details not normalized into F01–F12. Preserve its uncertainty language and do not treat narrative detail as approval, complete operational records, or professional judgment.
- **M06-S01 · assignment-scope · F01, F02, F03, F04, F05, F06, F07, F08, F09, F10, F11, F12:** Build a starter version of “A one-page management reading note with scenario ranges and limitations.” from the listed case facts. Treat requested structures, controls, questions, calculations, and templates as learner-designed proposals. Where an operational record or result is absent, add a gap entry naming the missing evidence and authorized owner instead of fabricating it.

**Completion boundary**

Complete a bounded starter and gap analysis using only CB01, F01, F02, F03, F04, F05, F06, F07, F08, F09, F10, F11, F12, and the assignment-scope record below. Populate supported fields, label every unavailable field “not supplied,” and cite the input ID for each material statement. You may design a proposed template, control, question, or decision rule, but must label it as a learner proposal rather than observed case evidence. Do not contact people, access live systems, run tests, sign records, claim approval, or invent names, dates, quotations, transactions, results, or source documents.

**Workbook plan:** M06-WP01 · 2026.09.01-workbook-plan-2

### Prerequisite check

- [ ] Confirm draft cash and transaction facts and preserve conflicts.
- [ ] Do not construct final financial statements or a final profit amount from incomplete records.
- [ ] Identify the authorized accounting reviewer and intended management reader by role only.

### Operating procedure

1. State the management question before interpreting profit, cash, receivables, liabilities, or asset purchases.
2. Use supplied facts to explain why cash and profit can differ through timing, noncash classification, assets, liabilities, and disputes.
3. Describe directional effects for each issue without inserting unapproved journal entries or final balances.
4. Separate confirmed transaction facts from conflicting classifications and missing reconciliations.
5. Use the companion scenario table to show how alternative authorized treatments could change statements without selecting one.
6. State data limitations and the need for professional review prominently before any lender or owner reliance.
7. Quality-check every statement for source, confidence, directionality, and absence of invented totals.

### Field-by-field guidance — M06-A01

| Field | What high-quality completion requires |
|---|---|
| Section | Name the management topic, such as Cash versus profit, Working capital, Assets, Liabilities, or Limitations. |
| Supported statement | Record a sourced fact or a clearly bounded directional explanation. |
| Source input ID | Cite the applicable M06-Ixx input or multiple IDs for a comparison. |
| Assumption or gap | State missing treatment, period, policy, reconciliation, or supporting document. |
| Decision requested | Frame the interpretation or accounting review needed; do not request a predetermined favorable result. |
| Reviewer | Use authorized accountant or financial reviewer. |
| Status | Use Draft explanation, Conflict open, Limitation stated, or Professional review pending. |

### Completed supported example — M06-A01

**Reference only.** This row demonstrates supported evidence and truthful status; it is not a learner submission or proof of live work.

| Section | Supported statement | Source input ID | Assumption or gap | Decision requested | Reviewer | Status |
| --- | --- | --- | --- | --- | --- | --- |
| Cash versus profit — outstanding check and bank fee | A $410 issued check remained outstanding at April 30, and a $25 bank fee is absent from the ledger. | M06-I03 (F03, confirmed); M06-I04 (F04, confirmed) | Completed reconciliation, correction entry, period policy, and reviewer sign-off: not supplied. | Confirm the authorized reconciliation treatment and resulting presentation before reliance. | Authorized accountant or financial reviewer | Directional explanation — review pending |

### Completed known-gap example — M06-A01

**Reference only.** This row demonstrates how to preserve missing evidence without inventing a result.

| Section | Supported statement | Source input ID | Assumption or gap | Decision requested | Reviewer | Status |
| --- | --- | --- | --- | --- | --- | --- |
| Payroll liabilities and cash | Gross payroll is $18,600 and cash withdrawal is $15,900. | M06-I09 (F09, confirmed) | Payroll liability reconciliation, taxes, benefits, timing, and approved entries: not supplied. | Qualified reviewer to determine statement effects after obtaining the missing payroll reconciliation. | Authorized payroll and accounting reviewer | Limitation open — no final statement effect |

### Supporting artifact build sequence

1. **M06-A02 · Scenario and limitation table** — Produce a bounded, reviewable scenario and limitation table from cited packet evidence while exposing unsupported fields and required approvals. Build 3 rows from M06-I02, M06-I05, M06-I07, M06-I11 and address M06-EC02. Use only the scoped case-fact inputs below. Cite an input ID for each supported statement; label proposed structures “learner proposal” and unavailable evidence “not supplied.”

### Completed supporting-artifact examples

No additional completed supporting-artifact row is supplied. Use the supporting artifact instructions, scoped inputs, completion checks, and known-gap method above; keep unsupported cells marked **not supplied**.

### Stop / Go / Escalate

| Decision | Rule |
|---|---|
| **Stop** | Stop any final profit, cash, lender, tax, or solvency conclusion when treatment or reconciliations remain unresolved. |
| **Go** | Go with a management reading note when it is directional, source-linked, and explicit about limitations. |
| **Escalate** | Escalate final accounting treatment, statement release, tax, payroll, and lender-use decisions to qualified reviewers. |

### Completion test

- [ ] The note explains multiple reasons cash and profit differ using supplied facts.
- [ ] Directional effects are separated from invented postings and final amounts.
- [ ] Limitations and professional-review requirements are prominent and traceable.

### Artifact map

- **M06-A01 · Management reading note:** Produce a bounded, reviewable management reading note from cited packet evidence while exposing unsupported fields and required approvals. Expected rows: 1. Criteria: M06-EC01, M06-EC03, M06-EC04. Scoped inputs: M06-I01, M06-I03, M06-I04, M06-I06, M06-I08, M06-I09, M06-I10, M06-I12.
- **M06-A02 · Scenario and limitation table:** Produce a bounded, reviewable scenario and limitation table from cited packet evidence while exposing unsupported fields and required approvals. Expected rows: 3. Criteria: M06-EC02. Scoped inputs: M06-I02, M06-I05, M06-I07, M06-I11.

### Evidence criteria

- **M06-EC01:** Explains why profit and cash differ
- **M06-EC02:** Shows directional effects without presenting an invented final number
- **M06-EC03:** States the limits of the draft statements and required professional review
- **M06-EC04:** Cites the supplied input IDs for material statements and marks omitted operational records or results “not supplied” rather than fabricating them

## Ambiguities to preserve

### The $6,400 deposit has two incompatible business descriptions from otherwise ordinary records.

**Judgment required:** Determine what evidence and authorized confirmation are required before recording revenue or an owner transaction.

**Do not assume:** Do not choose the classification that produces the preferred profit or rely on the CRM label alone.

### The disputed receivable may be valid, partially valid, or not earned under the underlying agreement.

**Judgment required:** Frame the contractual and accounting questions and preserve the dispute record for qualified review.

**Do not assume:** Do not write off, retain, or recognize the amount based only on the customer's complaint or the owner's optimism.

## Debrief guide

There is no single universal set of final journal entries from this packet. Strong work preserves completeness, identifies decision owners, and makes unresolved judgment visible before reporting.

### Module 1

The coordinator can collect evidence, reconcile, and prepare proposed entries within policy. Classification, tax, payroll, disputed revenue, and lender representations need authorized or qualified review.

**Strong evidence may include**

- Role-and-authority matrix
- Issue-specific escalation log

### Module 2

A reliable close begins with source traceability. Missing project codes may be remediable operationally, while contradictory source descriptions require new evidence rather than a convenient label.

**Strong evidence may include**

- Document index with source identifiers
- Provisional-versus-approved status

### Module 3

Learners should explain possible statement effects and the facts needed to decide. A precise final classification without authority is weaker than a well-framed reviewer question.

**Strong evidence may include**

- Fact-to-treatment analysis
- Reviewer questions tied to material items

### Module 4

The duplicate receipt, outstanding check, and bank fee do not fully explain the stated $2,285 difference when signed correctly. A transparent bridge shows that they explain $1,515 and leaves $770 as an unresolved exception; forcing zero would conceal the packet contradiction.

**Strong evidence may include**

- Arithmetic bridge showing the $770 residual with reviewer sign-off pending
- Exception record requesting the missing reconciling evidence

### Module 5

A close gate should block external release while material items remain unresolved. Teams may set different thresholds, but the rule must be documented, consistently applied, and approved.

**Strong evidence may include**

- Evidence-linked checklist
- Exception severity and approval status

### Module 6

Management commentary should show how unresolved items could affect several statements and ratios. It should not convert scenarios into a certified or audited result.

**Strong evidence may include**

- Directional scenario analysis
- Clear limitation and review statement

## Specialist escalation boundaries

### Revenue recognition, capitalization, owner transactions, collectibility, financial-statement presentation, or lender reporting

**Route to:** Qualified accountant or CPA familiar with the entity and reporting purpose

**Learner boundary:** The learner prepares evidence and questions but does not issue an accounting opinion or assurance.

### Payroll classification, withholding, tax treatment, or disputed contractual entitlement

**Route to:** Qualified payroll or tax professional and counsel when contract rights are disputed

**Learner boundary:** Operational records do not replace jurisdiction-specific tax, payroll, or legal analysis.

## Use of the self-review rubric

Use the accompanying rubric to inspect the work, identify revisions, and prepare questions. It is formative guidance only—not a grade, verified completion, credential assessment, professional approval, or substitute for a qualified reviewer.