Transfers Around Year End
Find transfers between the entity’s own accounts that put the same cash in two places at year end.
- Ledger + bank statements
- Key analysis in Cash & financing
How the result is read
Kiting moves money between own accounts so that it is in the receiving account before year end and leaves the paying account only after: the balance sheet counts it twice. The ledger sees two entries that net to nil; the banks’ clearing dates show the overlap. Transfers within ten days of year end are paired and each leg is dated by its own statement.
In the application
Transfers Around Year End is filed under Cash & financing, index letter G. "Run all analyses" runs it with every other analysis the ledger and the documents loaded 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 G, beside an index of the source files with their SHA-256 fingerprints.
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One free engagement to evaluate, valid 60 days. The ledger never leaves the machine.
- 20 minutes
- Runs on a fictional engagement
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