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General Ledger Closing Checklist
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Year-End Checklist for GL Version 5.2x and 6.0x

1.____ Print the Chart of Accounts List.

bullet___ Enter YES to print the clear-to and consolidate information
bullet___ Verify the income statement accounts have an account type between 500 and 899
bullet___ Verify the balance sheet accounts have an account type between 005 and 499
bullet___ Verify the step and clear to account information
bullet___ Use the GL Accounts function to edit incorrect setup information for an account

2.____ Press F9 to access the existing last year files. Verify that all entries for the last year have been posted. (All entries must be posted in the last year, because once you use the Create Last Year function for the current fiscal year, you will no longer be able to post transactions in the existing last year).

3.____ Backup data files.

4.____ Select Create Last-Year Data function to create the copies of the GL Journal, Master, and Master Key files used for year-end adjustments.

5.____ Use F9 to switch between the current and the last-year data files. Make journal entries for current-year activity or adjusting entries for last-year activity. Multiple fiscal year files may exist for General Ledger, but journal entries can only be entered in the fiscal years with a current or last year status. You can post transactions from subsidiary applications to either the current- or the last-year General Ledger files.

6.____ Backup data files.

7.____ Select Post to Master to update your account balances.

8.____ Print financial statements for the fiscal periods adjusting entries were posted to.

9.____ Select the Update Current Year function to update the beginning balances of your balance sheet accounts in the current year with the adjusting entry information for last-year. Adjusting entries posted to income statement accounts update the beginning balance of the retained earnings account specified on the Update Current Year selection screen.

10.___ Repeat steps 5-9 until you have entered all your adjusting entries for the last fiscal year.

11.___ Print the Chart of Accounts List and select YES to include clear-to and consolidate information. Verify that the income statement accounts have the correct Clear To Account and a Step other than 0. Select GL Accounts to edit account setup information.

12.___ Backup data files.

13.___ After all adjustments have been entered, written and posted to master in the last year, select the Clear and Close Last Year function to create the journal entries required to clear the income statement account balances to retained earnings.

14.___ Print the general journal for the source code CL and unposted journal entries to review the closing entries.

15.___ Select the Post to Master function to update the account balances with the journal entries created by the Clear and Close Last Year function.

16.___ Print the Trial Balance to verify income and expense account balances are zero.

17.___ Select Update Current Year to update the current-year Master file with the final balances for the last fiscal year.

 

 

 

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