Month-End Close Checklist การปิดบัญชีสิ้นเดือน

Month-End Closing

การตรวจสอบและดำเนินการทางการเงินทั้งหมดที่จำเป็นต้องทำให้เสร็จสิ้นเมื่อสิ้นสุดแต่ละเดือน เพื่อให้มั่นใจว่าข้อมูลบัญชีและงบการเงินถูกต้องสมบูรณ์ พร้อมสำหรับการรายงานและการวิเคราะห์

1. Bank Reconciliation
   • Review and reconcile bank statements.
   • Verify outstanding checks and deposits.
2. Journal Entries
   • Record adjusting entries for accruals and deferrals.
   • Update depreciation for fixed assets.
   • Adjust prepaid expenses and unearned revenue.
3. Accounts Receivable
   • Reconcile accounts receivable.
   • Verify the allowance for doubtful accounts.
4. Accounts Payable
   • Reconcile accounts payable.
   • Confirm the accuracy of recorded expenses.
5. Payroll
   • Review payroll transactions for accuracy.
   • Confirm tax withholdings and other deductions.
6. Fixed Assets
   • Update fixed asset registers.
   • Record disposals or additions to fixed assets.
7. Inventory
   • Verify physical inventory against recorded amounts.
   • Adjust inventory levels as needed.
8. Liabilities
   • Confirm all liabilities are recorded.
   • Reconcile outstanding loans or credit balances.
9. Expense Review
   • Review all expenses for accuracy and proper classification.
   • Confirm that all incurred expenses are recorded.
10. Review REcognition
    • Confirm proper recognition of revenue.
    • Review deferred revenue and recognize as appropriate.
11. Financial Statements
    • Generate financial statements (Income Statement, Balance Sheet, Cash Flow Statement).
12. Analysis
    • Analyze financial statements for trends and anomalies. • Conduct variance analysis against the budget/forecast.
13. Closing Entries
    • Close temporary accounts (e.g., revenue, expenses) to retained earnings at the year-end closing
14. Documentation
    • Ensure all supporting documentation is filed appropriately.
    • Maintain a clear audit trail for all transactions.
15. Backup and Security
    • Backup financial data and store it securely.
    • Review access controls and restrict as necessary.
16. Final Review
    • Perform a final review of the entire closing process.
    • Confirm all necessary steps have been completed accurately.
17. Reporting
    • Share financial reports with relevant stakeholders.
    • Address any queries or concerns.
18. Compliance
    • Ensure compliance with accounting standards and regulations.
    • Document any changes in accounting policies or practices.
19. Future Planning
    • Identify areas for process improvement.
    • Plan for upcoming months and potential challenges.
20. Audit Preparation
    • Prepare for internal or external audits.
    • Document any issues or areas of concern for follow-up.