Trial balance collection

Bring in the source close

Import a trial balance from the authorised entity ledger or an approved file. Preserve the source close identifier, as-of date, functional currency and file or response digest. Debit and credit amounts remain in the source currency. A successful transfer of bytes does not establish that the entity’s books are closed, mapped or accepted.

The submission header owns its lines and the source revision. Identical retried imports return the same submission. A corrected source close creates a replacement revision with an explanation, rather than adding its balances beside the earlier copy. The prior accepted version remains available to explain earlier group calculations.

Resolve exceptions without losing source detail

Check that the local debits and credits balance using the configured currency precision. Resolve every required group-account mapping and confirm that the source period agrees with the group’s reporting window. An import with an unmapped account retains the original code and amount while displaying a mapping exception.

The Subsidiary Controller can resolve their own preparation work and submit the validated revision. Submitted lines are frozen for review. A rejected submission returns to an editable replacement or draft through the recorded rejection path; a late edit cannot silently change the packet the Consolidation Manager is accepting.

Accept each required entity once

The Consolidation Manager independently accepts or rejects a submitted trial balance. Acceptance records the reviewer and exact revision. The close counts distinct required entities with one current accepted submission each. Imported, validated and submitted documents do not satisfy that readiness count.

Suppose a group expects balances from a parent and two subsidiaries. A second accepted revision from one subsidiary must not stand in for the missing entity. The calculation freezes the required population and accepted submission identities so retries, corrections and overlapping imports cannot inflate either the readiness count or consolidated amounts.

Keep subsidiary access within its boundary

A Subsidiary Controller sees their entity’s trial balances and the intercompany exceptions in which that entity participates. A shared reporting period does not open sibling books. Access rules apply to the underlying lines, attachments, exports and API requests as well as the visible list.

The manager can compare submissions across the authorised group. An External Auditor receives explicitly granted period and entity scope, with separately authorised source-ledger drill-through. An expired audit engagement or revoked source connection stops that access. The import history still shows what was received and accepted without granting a continuing route into the original ledger.

Hand accepted inputs to the calculation

An authorised close run records the accepted submissions, ownership and mapping versions, required FX inputs and configured method. Missing entities or unresolved mapping exceptions keep the run in preparation. New source evidence invalidates the open candidate and requires another reviewed run; a generated result cannot erase those input differences. The published pack always points back to the exact accepted source set.