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Desk Manual: Cycle 23: General Ledger Cycle

Procedures

Flowchart  23.1.2 Processing Journal Entries

Flowchart  23.3 Financial Reporting Disclosures

Flowchart  23.1.3 Reconciling Balance Sheet Accounts

Flowchart  23.4 Post Closing Entries

Flowchart  23.2 Consolidation

Flowchart  23.5 General Ledger Chart of Accounts Maintenance

Reference Documents

23.1.7 Review of Disclosure Statements (Standard)

Policy 25.1.4b Financial Close - Journal Entry Numbering

23.1.9 Analytical Review

Policy 25.1.5 Close - Computerized Transactions Review

Balance Sheet Account Reconciliation

Policy 25.1.6 Financial Close - Sub-ledgers

Policy 10.1.1 General Ledger Reconciliation

Policy 25.1.7 Close - Cut-off Procedures

Policy 10.1.1 General Ledger Reconciliation

Policy 25.1.8 Close - Standard Journals

Policy 23.1.3 Financial Close - Segregation of Duties

Policy 25.1.9 Financial Close - Account Balances

Policy 25.1.4a Financial Close - Journal Entries with Support

Policy 8.1.2 Segregation of GL Accounts

Policy 25.1.4a Journal Entries with Support