Report · REP-020 · v1.0
Procyon · Year-end close checklist and pending adjustments
The year-end close plan: tasks by area with owner, date and evidence, and the candidate adjustments that come out of reviewing the trial balance, quantified and with a proposed journal entry.
Turns the last closed month's trial balance and its sub-ledgers (bank reconciliation, receivables, inventory, insurance policies and contracts) into a 4 to 5-page close plan: candidate adjustments with their calculation basis, source and proposed journal entry, the profit effect of those that can be quantified, a checklist by area and the calendar up to delivery of the financial statements.
Before proposing anything, the AI checks with code that the trial balance balances, that the bank reconciliation closes account by account and that sub-ledgers add up to the trial balance; if something does not reconcile, it stops and asks. It applies specific rules: unamortised prepaid expenses, unrecorded expenses for the period, old reconciling items, receivables and inventory above your thresholds, accrued employee liabilities, debt classification and taxes.
It never books entries or decides accounting treatments: it proposes and quantifies, and leaves impairment, deferred tax and any judgement «to be assessed by the accountant under your framework». Delivers a Word file and an Excel workbook with a filterable checklist, proposed entries and a Control sheet, using the Repporti Standard terms in your profile; the script checks every figure before printing the seal.
What it includes
5 sections, in this order
- 01In 30 seconds: bottom line, 3 bullets and 4 cards
- 02Candidate adjustments: calculation basis, proposed entry, amount, source and owner
- 03Checklist by area: task, why, owner, date, evidence and status
- 04Close calendar up to delivery of the financial statements
- 05Appendix: reconciliations, controls, assumptions, limitations and glossary
Controls 5/5
What it checks before writing a single figure
C1The trial balance balances: debits = credits, continuity by account and subtotals = sum of detail accounts.
C2A bank reconciliation that closes account by account: book balance + reconciling items = bank statement, and book balance = trial balance.
C3Reconciled sub-ledgers: receivables and inventory add up to their trial balance accounts before any rule is applied.
C4Balanced proposed entries: every candidate adjustment has debit = credit, a calculation basis and a source, and none is presented as booked.
C5Traceable figures: every figure in the Word file exists in calculo.json (checked by cuadre.py before the seal).
If the script ran
Repporti controls 5/5 · REP-020 v1.0 · RS2026.10 · {fecha} · fingerprint {hash}
If it did not run
NOT VERIFIED — controls not executed by code. Review the Control sheet of the XLSX.
Prompt outline
What the prompt contains, block by block
- 0Before you paste your filesFixed707
- 1Role, audience and business context955
- 2Parameters824
- 3Repporti standard494
- 4Data contract1,080
- 5Questions first472
- 6Validation with a hard stop1,203
- 7Calculation by code808
- 7-bisNo-code modeFixed464
- 8Formulas and detection rules1,866
- 9Structure1,282
- 10Writing without «AI slop» and without invention933
- 11Theme and notation920
- 12QA, traceability and seal1,186
Core available in: Spanish · English
Repporti Standard
It comes out adapted to your report profile
Compatible with every country and framework in the Standard: when you copy, it is composed with your profile (country, accounting framework, report language, currency, unit and year-end). Terminology, number format and statement names come from the Standard, not from the prompt.
See the Repporti StandardHow to use it
From the trial balance to the report in three steps
- 01Configure and copy
- 02Paste into your AI
- 03Review and deliver
Anonymize before pasting
- Company name → an alias (“Client 07”); tax ID → “ID-XX”.
- Customers, suppliers and employees → codes (C001, P001, E001). The mapping table stays on your computer.
- Use an AI that does not train on your data: business plan, API or training turned off.
Who it is for
Made for whoever delivers the report
- Area
- Close and accounting
- Frequency
- Annual
- Industry
- All
Compatibility
Which AI it works with
| Level | AI | |
|---|---|---|
| With code execution | ChatGPT · Claude | Designed for plans with data analysis (ChatGPT) or code execution (Claude): cuadre.py runs inside the AI. |
| No-code mode | Copilot · Gemini | Generates the Excel file with formulas and a Control sheet. The footer says “NOT VERIFIED” unless you run cuadre.py on your computer. |
Questions
About this report
Does it book the adjusting entries?
No. It proposes each entry with its calculation basis and source, balanced debit against credit, and marks it «proposed, not booked». The accountant approves and books it.
Does it calculate impairment of receivables or inventory?
It never invents percentages. It calculates the basis (overdue receivables and items with no movement above your thresholds) and leaves the amount to be assessed by the accountant under your framework.
Does it work before year-end?
Yes, that is the point: with the trial balance of a month closed before year-end it builds the plan and brings forward the adjustments already visible in the data.
What if I do not have all the sub-ledgers?
It works with the trial balance alone. Each rule that needs a missing sub-ledger becomes a «no data» task in the checklist and under «Limitations».
Does it adapt to my accounting framework?
Yes: presentation tasks and statements come from the Repporti Standard in your profile. If the framework does not make clear whether something applies, the task is «assess whether it applies», never a statement of fact.
Close and accounting