JE Line Items
Narrow the full line population to the subset worth a human reading.
- General ledger alone
What it checks
- Round amount.
- Weekend posting date.
- Period-end fiscal period.
- Off-hours entry time.
- Keywords in entry description: plug, true-up, per management, adjustment.
How the result is read
Co-occurrence of several flags raises the odds a line is worth reading, but only where the flags are independent. Weekend posting, off-hours entry and period-end timing are three readings of one behaviour, so they collapse into a single timing signal before anything is counted. Restricting to manual entries is a starting filter, not a definition of risk.
The worksheet, on the demo engagement
JE Line Items, as the application draws it for Harrow Precision Engineering Ltd, the fictional demo engagement — one row per journal line.
Each type as a share of the line population, largest first. Manual is the type every other test weights, so its bar is the first thing to read. Type is an attribute of a line, never a filter on it.
- Total lines
- 213,774
- After filters
- 142
Result grid4 rows
| journal_id | line | date | account | net | created_by |
|---|---|---|---|---|---|
| JV-44120 | 1 | 12-31 | 6500 Prof fees | +902 | J.Smith |
| JV-44120 | 2 | 12-31 | 2900 Suspense | 902 | J.Smith |
| JV-44131 | 1 | 12-31 | 2900 Suspense | +318 | A.Lee |
| JV-43880 | 4 | 12-29 | 4000 Revenue | 5,000 | R.Kahn |
In the application
JE Line Items is filed under Journal entries, index letter B. "Run all analyses" runs it with every other analysis the ledger can answer. The worksheet states the population it tested on its face — or "Not applicable" with the reason when a column it depends on is empty — and the Excel workbook the engagement exports files it under B, beside an index of the source files with their SHA-256 fingerprints.
Read it with
Run your next audit file test without the Excel crash.
One free engagement to evaluate, valid 60 days. The ledger never leaves the machine.
- 20 minutes
- Runs on a fictional engagement
- No client data required