Use a month-end close checklist that shows evidence

A close checklist should show why an item is ready for review, not merely that someone ticked a box. Attach each task to the correct entity, period, source and review decision. The accounting owner determines the close requirements and accounting treatment.

Build a task-to-evidence register

Close task	Evidence to link	Check before marking ready
Collect statements	Complete period statement for each requested account	Entity, account and date coverage match
Prepare reconciliation packet	Source export, reconciliation and open-item list	Versions align and differences remain visible
Gather supplier support	Bills, credits and approval references	Missing or disputed items have an owner
Assemble customer records	Sales and receipt exports requested by reviewer	Cutoff and source system are recorded
Collect expense support	Claim, receipt and approval record	Documents belong to the same claim
Submit review packet	Index, exceptions and review request	Reviewer can retrieve the linked evidence

Add owner, due time, evidence link, preparation status, review status and unresolved question to each row. Use “not applicable” only with a reason accepted by the accounting owner.

Example: a completed task with incomplete evidence

An illustrative bank-reconciliation task is marked complete, but its attached statement ends before month end. The assistant changes the preparation status to “evidence incomplete,” records the missing date range and requests the full statement from the account owner. The accountant decides the consequence for the close. A ticked box does not override the missing record.

Separate ready, reviewed and closed

“Ready” means the agreed packet is assembled. “Reviewed” means the designated reviewer has inspected it and left a decision. “Closed” means the business's acceptance criteria are met. Keep these states separate so uploading a document cannot silently become approval.

Check access and late changes

Open each evidence link with the assigned permissions before handing over. Record a replacement document as a new version rather than silently overwriting an already reviewed packet. Notify the reviewer when late evidence changes a previously assessed item.

Use exceptions to improve the next cycle

At the end of the cycle, review missing sources, returned packets and recurring access failures. Assign one owner to each improvement and test it in the next collection cycle. Avoid adding duplicate checklist items that ask two people to inspect the same evidence without a distinct purpose.

Is this a complete accounting close procedure?

No. It is a preparation and evidence checklist to adapt with the accounting owner. The business determines required reconciliations, adjustments, approvals and reporting obligations.

What should an unresolved item contain?

A source reference, the specific gap, the accountable owner, the next action and a review time. Avoid a status such as “pending” without an explanation.

Use the document collection checklist to prepare the packet, then scope the administrative handoff around your existing review process.