Inspect the tie-out
Compare eligible AP and AR detail with the relevant ledger authority.
For controllers
Use exact subledgers, immutable ledger evidence, reconciliations, statements, and close-readiness controls.
Source against booksSample company
Source evidence
$12,000
Ledger entry
$12,000
Same amount. Supporting evidence matched.
Remaining difference$250Review required
No balancing plug. Investigate the exception.
What evidence supports this period's conclusion?
Do subledger balances tie to the control account?
Which reconciliation differences remain unexplained?
Is close readiness supported beyond checked tasks?
A routine built around your work
Resolve exceptions
Review matches, timing differences and any controlled adjustments.
Review the period transition
Check readiness and reviewer separation before relying on a close state.
Put it into context
Illustrative workflow, not customer data.
A $12,000 receipt matches source evidence, but a $250 difference remains in the reconciliation. The controller investigates it instead of accepting a balancing entry merely to make totals agree.
AI explanations and forecasts require review. Authorized people and deterministic services retain approval, calculation, posting and close authority.
The connected areas to explore
Questions for controllers
Does a balanced trial balance prove the statements are correct?
No. Debit/credit agreement does not prove classification, completeness or the appropriateness of accounting judgments.
Can I reconstruct any historical AP aging date?
Current AP reporting is a current-snapshot view. Historical as-of reconstruction is not yet wired to allocation history.
Availability depends on plan, permissions and configured data. OwnCents does not provide professional accounting, tax, legal or investment advice.
Explore the work before connecting your own data.
Explore a read-only sample company, or start with your own supported data.