Noslēgt mēnesi grāmatvedībā

Kad izmantot

Every month, for every company that keeps books in Brain Club. Not for the VAT return itself — that is money.vat-return-lv, which runs after this close using the data it produces. Not for the annual report — that is money.annual-report-lv, which consumes twelve closed months. If a bank line cannot be matched, do not force it here; leave it open and note it.

Pirms sāc

• The month to close is named, and no earlier month is still open.
• Bank access works for every account (bank feeds or exported statements).
• The payroll run for the month is confirmed done, or "no payroll this month" is recorded.
• A closing checklist for the company exists (which accounts, which recurring items, which accruals).

Ko izpilde pieprasa2

Ceļš9 soļi

1. S1

   Open the checklist and list what is missingaģents

   Start from the company's closing checklist; compare known invoices, receipts and bank activity against what is recorded.

   Izdarīts, kad a written list exists of every document still missing and from whom.

2. S2

   Chase missing documentsaģents

   Ask each supplier and each employee for the missing documents; record each request in the tasks module with a due date.

   Izdarīts, kad every missing item has an owner and a date, or is flagged as "will not arrive this month" for the owner to see in S8.

3. S3

   Reconcile every bank accountaģents

   Match each bank line to an invoice, receipt, payroll entry or transfer; the unmatched lines get a written explanation (who, what, when it will resolve).

   Izdarīts, kad the bank module shows zero unmatched lines for the month, or every open line has an explanation.

4. S4

   Post what the bank revealedaģents

   Record the invoices and receipts found in S3 that were never entered: supplier invoices, expenses, internal transfers.

   Izdarīts, kad every posted entry has a document attached or a note saying which document is pending.

5. S5

   Verify payroll postingsaģents

   Check the month's salary costs, withholding and employer contributions appear in the books and match the payroll run. ⚠ jāpārbauda current submission deadlines and rates on vid.gov.lv before relying on any figure from memory.

   Izdarīts, kad payroll totals in the books equal the payroll run's totals.

6. S6

   Post accruals, prepayments and depreciationaģents

   Apply the company's recurring adjustments: unused vacation accrual, prepaid services split by month, asset depreciation. ⚠ jāpārbauda the company's depreciation method and rates against its accounting policy and likumi.lv.

   Izdarīts, kad each recurring adjustment for the month is posted and dated in the month.

7. S7

   Draft the month resultaģents

   One page: revenue, direct costs, overheads, cash position, receivables and payables, tax-relevant totals for money.vat-return-lv.

   Izdarīts, kad the draft is written and every number traces to a posting or a matched bank line.

8. S8

   Review and close the periodīpašnieksvajag apstiprinājumu · īpašnieksneatgriezenisks

   Apstiprinājums · S8 · īpašnieks — izpilde apstājas, līdz nosaukts cilvēks ieraksta lēmumu

   Neatgriezenisks solis · S8 — aģents to nekad nenoslēdz viens

   The owner reads the draft result and any open lines from S3, then approves closing the month.

   Izdarīts, kad the owner has named the month as closed and the books mark the period locked.

   ⛔ After close, corrections go through a dated reopening note approved by the owner — never a silent edit.

9. S9

   Record and hand backaģents

   File the month result, the checklist with its missing-document list, and the close date; set a task for money.vat-return-lv if the company is a VAT payer.

   Izdarīts, kad the next person can find the closed month, its result and its open items in one place.

Pārbaudes — kā zinām, ka izdevās

• Zero unmatched bank lines, or every open line has a written explanation and a date.
• Payroll totals in the books equal the payroll run, to the cent.
• The month result's revenue and costs reconcile to the ledger total for the period.
• The period shows as closed, and no posting in the month is dated after the close.
• The VAT-relevant totals exist and are labelled, whether or not the return runs now.

Ja noiet greizi

Ko atstāj katrs solis

1. S1a written list exists of every document still missing and from whom.
2. S2every missing item has an owner and a date, or is flagged as "will not arrive this month" for the owner to see in S8.
3. S3the bank module shows zero unmatched lines for the month, or every open line has an explanation.
4. S4every posted entry has a document attached or a note saying which document is pending.
5. S5payroll totals in the books equal the payroll run's totals.
6. S6each recurring adjustment for the month is posted and dated in the month.
7. S7the draft is written and every number traces to a posting or a matched bank line.
8. S8the owner has named the month as closed and the books mark the period locked.
9. S9the next person can find the closed month, its result and its open items in one place.

Ko saglabāt

The closing checklist for the month · the unmatched-lines list with explanations · the month result as approved · the owner's close approval (who, when) · any reopening notes with both dates · the VAT-relevant totals handed to money.vat-return-lv.

Kā šī procedūra uzlabojas

After every 6 runs ask: how many days from month end to close, and which step waited longest (usually S2)? Did any closed month need reopening, and why? Did any open item at close stay unresolved past its date? A new version changes the step that caused the wait or the rework, and says so in its change note.