If the catalogs are right and the operation was recorded in XEN, the close is a review and not a reconstruction. This is the route.
1. Pending receipts
Filter the period’s documents by status and review exceptions and unfinished work before closing.
2. Purchases without a document
Review the purchases recorded without their supporting receipt. It is the most frequent source of a difference between the accounting result and the tax result.
3. Collections and payments against the bank
Compare the collections and payments recorded in the period with the movement of your bank accounts. Whatever does not match is missing information, not a system error: it is almost always a collection recorded on a different day or a fee nobody wrote down.
4. Inventory
Compare the system stock with the physical count and record the adjustment with its reason. The adjustment affects cost, so doing it after closing forces a reopen.
5. Close and lock
The close locks the period. It is the step that meets the most resistance and the one that makes the reports stop moving: while the past can be edited, no report for the previous month is final.
If a reopen is needed, it can be done, and there is a record of who did it and when. That is what keeps an exception an exception and not a habit.
