Accounting Records¶
Monthly closes, financial statements, and historical accounting records.
Overview¶
This section contains monthly financial closes and historical accounting records. These are immutable once finalized.
File Naming Convention¶
Use format: YYYY-MM-close.md
Examples:
- 2024-12-close.md
- 2025-01-close.md
Monthly Close Contents¶
Each monthly close should include or link to: - Profit & Loss statement - Balance sheet - Cash flow statement - Key metrics and KPIs - Month-over-month variance analysis - Notes on significant transactions
Record Retention¶
Maintain records for: - Tax purposes (7+ years) - Business analysis and trending - Audit support
Historical records may eventually move to 90_records/ for long-term archival.