Month-End Close Checklist — SKILL.md#

Orchestrates and validates the full month-end close for a QBO client. Reads clients/{slug}/sop.md to determine which checks apply, runs automated close checks against QBO, scores each item, proposes journal entries for missing items, tracks progress with CDC, and outputs a controller-ready Excel workbook.

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Trigger#

Use this skill when:

• User says "run close", "month-end close", "close checklist", or "close [client] for [month]"
• Monthly close workflow is needed for any QBO-connected client
• Re-running close to check if open items have been resolved

Do NOT use for:

• P&L variance analysis → use pl-quick-compare or pl-deep-analysis
• Bank reconciliation only → use bank-reconciliation
• Budget vs. actual → use budget-vs-actual

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Script Location#

text

scripts/pipelines/month-end-close.py

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Usage#

bash

# Standard close run
python3 scripts/pipelines/month-end-close.py --slug sb-paulson --month 2026-03

# Skip GL drill (faster; prepaid/depr/payroll checks have limited data)
python3 scripts/pipelines/month-end-close.py --slug willo-salons --month 2026-02 --skip-gl

# Re-run as items get resolved (CDC tracks progress between runs)
python3 scripts/pipelines/month-end-close.py --slug glowlabs --month 2026-03

# Force fresh QBO pulls (ignore CDC cache)
python3 scripts/pipelines/month-end-close.py --slug sb-paulson --month 2026-03 --rerun

# Custom output directory
python3 scripts/pipelines/month-end-close.py --slug sb-paulson --month 2026-03 --out ~/Desktop/close

# QBO Sandbox
python3 scripts/pipelines/month-end-close.py --slug sb-paulson --month 2026-03 --sandbox

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Arguments#

ArgumentRequiredDescription--slug✅Company slug (must match qbo-client connection)--month✅Close period in YYYY-MM format (e.g. 2026-03)--skip-gl❌Skip GL pull — faster but prepaid/depr/payroll checks limited--rerun❌Force all checks fresh — ignores CDC state for check selection--out❌Output directory (default: ~/Desktop)--sandbox❌Use QBO sandbox environment

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Close Checks#

CheckIDDefaultSOP OverrideBank Reconciliationbank_recon✅Disable: bank reconciliation: ❌Trial Balance (D=C)trial_balance✅Always enabledAP Agingap_aging✅Disable: ap aging: ❌AR Agingar_aging✅Auto-disabled if SOP says no AR/POSPrepaid Amortizationprepaid_amortization✅Disable: prepaid: ❌Depreciationdepreciation✅Disable: no fixed assetsPayroll Reconciliationpayroll_recon✅Disable: payroll: ❌Revenue Recognitionrevenue_recognition✅Disable: deferred revenue: ❌Accrued Expensesaccrued_expenses✅Disable: accruals: ❌Intercompany Eliminationsintercompany❌ OFFEnable: multi-entity or intercompany: ✅

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SOP Integration#

The pipeline reads clients/{slug}/sop.md and parses it for:

• AR Aging — auto-disabled if SOP contains: no accounts receivable, POS collection, AR aging: ❌, or AR: Not applicable
• Intercompany — disabled by default; enabled if SOP contains: multi-entity, intercompany: ✅, or consolidated
• Watch notes — special SOP signals become tab notes in Excel (e.g. interest expense, cash burn, deferred revenue, SAFE)

Client SOP Quick Reference#

ClientAR?Interco?Noteswillo-salons❌ No❌ NoPOS/cash — no ARglowlabs❌ No❌ NoGaming/Web3; high burnsb-paulson✅ Verify❌ NoAdvisory; watch interest expenseopdoCheck SOP❌ NoReview SOP

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Outputs#

Excel Workbook#

Saved to ~/Desktop/MonthEndClose_{slug}_{YYYY-MM}_Run{N}.xlsx

TabContentsClose ChecklistDashboard — PASS/FAIL/ACTION per item + completion % + proposed JE countTrial BalanceFull TB with debit/credit validation, per-account rows, totalsProposed EntriesAll JEs needed for missing/flagged items, sorted HIGH→MEDIUM→LOWCDC LogStatus changes between runs — tracks close progress over time

Completion Score#

text

Completion % = (PASS + N/A) / Total × 100
Close is "READY" when FAIL = 0 and ACTION = 0

Proposed JE Format#

Each proposed entry has:

• Debit Account
• Credit Account
• Amount (Decimal; "TBD" if unknown)
• Memo / basis
• Urgency: HIGH | MEDIUM | LOW

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CDC (Change Data Capture)#

Cache file: .cache/month-end-close/{slug}-{YYYY-MM}.json

• First run: full snapshot saved, no delta
• Subsequent runs: shows status changes (FAIL→PASS = "Resolved ✅", PASS→FAIL = "Regressed ⚠️")
• Re-run the pipeline as items are resolved — CDC tracks progress automatically
• Use --rerun to force fresh QBO pulls without clearing CDC history

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Check Logic Summary#

Bank Recon#

Checks .cache/bank-reconciliation/{slug}.json for a completed reconciliation matching the close period end date. If found and is_reconciled: true → PASS. If different period or missing → ACTION NEEDED with command to run.

Trial Balance#

Pulls QBO TB report via qbo report tb, sums all debit and credit columns, validates |debits - credits| < $0.02. OUT OF BALANCE → FAIL with proposed suspense entry.

AP / AR Aging#

Scans QBO Balance Sheet for AP/AR account balances. Flags material balances ≥ $500 as ACTION NEEDED. Proposes accrual entry for largest outstanding item > $2,500.

Prepaid Amortization#

Compares prior-month BS prepaid balances to current. If prior balance > $0 and no GL activity or balance reduction → ACTION NEEDED with estimated monthly amort entry (straight-line over 12 months as placeholder).

Depreciation#

Checks fixed asset accounts on BS + scans GL for depreciation/journal entries to accumulated depreciation accounts. No activity on period with known fixed assets → ACTION NEEDED.

Payroll Reconciliation#

Sums payroll GL accounts for current period, compares to prior P&L payroll total. Flags if variance > $500 or > 15% month-over-month.

Revenue Recognition#

Checks deferred revenue BS balance for movement. No change with known balance → ACTION NEEDED with estimated recognition entry (straight-line over 12 months as placeholder).

Accrued Expenses#

Compares accrual account balances prior-vs-current. Flags individual account changes ≥ $1,000 or near-zero reversal from significant balance.

Intercompany#

Only runs if enabled by SOP. Checks for non-zero intercompany/due-to/due-from balances. Net balance ≠ $0.02 → ACTION NEEDED with elimination entry.

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Dependencies#

• Python 3.10+ with openpyxl ( pip install openpyxl)
• Node.js QBO client with valid auth tokens
• Client SOP at clients/{slug}/sop.md (optional but recommended)
• Completed bank-recon run for bank_recon check to PASS

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Related Pipelines#

PipelineScriptUseP&L Quick Comparepl-quick-compare.pyRevenue/expense varianceP&L Deep Analysispl-deep-analysis.pyGL drill-down + accrual proposalsBank Reconciliationbank-reconciliation.pyMust complete before close PASS

Bank Recon must be run first — month-end-close reads its CDC cache to verify completion.

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Notes#

• All financial math uses Python Decimal for precision
• Proposed JE amounts marked "TBD" when determination requires human review (e.g. depreciation schedule)
• SOP parsing is additive: missing SOP = all checks enabled with defaults
• Run multiple times freely — CDC log accumulates close progress history