For financial controllers
The difference is not the problem. Not knowing what it is made of is.
A close does not break on the entries that are wrong. It breaks on the ones nobody can account for by the deadline — and on the figure that moved between the draft and the pack, with the reason living in somebody’s memory.
The last three days
What actually holds up a month-end close?
Not the volume. Four things, and every one of them is a question somebody has to answer out loud before the books can be signed off.
- A difference with nothing behind it
- The bank states one balance for an account and the ledger states another. The gap is small enough to sign and large enough to be asked about, and nobody can say what it is made of.
- A figure nobody can source
- A number in the pack that came out of a spreadsheet that came out of a report. It is probably right. Proving it means finding the person who built it.
- A counterpart carrying something else
- The other side of an intragroup movement holds a different amount, or has not posted it at all, and two teams reconcile by email until one of them gives way.
- A number that moved after the draft
- The pack changed between Tuesday and Thursday. What changed is visible. Why it changed is in a chat thread.
One period, one working list
- Ledger accounts on the working list
- 1,940
- The chart of accounts you already run. Nothing is renamed.
- Bank accounts with a statement to agree with
- 47
- Every account in the group, read every day.
- Items still open at the close
- 128
- What the period has left to settle.
- Corrections drafted, none posted
- 19
- Every one of them waiting for somebody on your team.
Tresora reconciles the bank against the ledger and both legs of every movement inside the group, continuously, so the working list at the close is a list of decisions rather than a list of searches.
The correcting entry
Who writes the correction, and who posts it?
Tresora writes it. Your team posts it. Where a difference turns out to be a mistake rather than a timing gap, the correcting entry is drafted with the records that argued for it attached, and it stays a draft until somebody with the authority to post approves it.
- It finds it
- One vendor payment posted twice, a day apart, under two document numbers. A bank line clears one of them and nothing clears the other.
- It attaches the records
- Not a score and not a confidence. The document a bank line cleared, the account it cleared in, and the document that clears nothing — three things you can go and look at.
- It stops there
- The entry is written, the amount is set and the target document is named. Nothing reaches your ledger until your team approves it, and what happens then runs on your own posting rules.
Correction drafted
EUR 2,760.00
COR-20260817-0031 · Aug 31, 2026
- Reverses document
- 1500042407
- Cleared by a bank line
- 1500042318
- In account
- ES•• •••• •••• 4471
- Clears nothing
- 1500042407
StateAwaiting approval
The engines compute and evidence. What the entry means for your books, and whether it is worth posting at all, is your accountants’ call and it stays theirs.
Months later
In March, can you still say why this number moved?
Every decision keeps the evidence that produced it, and every change keeps the record of the change. The reversal stands beside the entry it corrects, so nothing is edited out from underneath a figure somebody has already reported.
The entry this record belongs to
EUR 2,760.00
COR-20260817-0031
- A vendor payment is postedAug 12
- The same payment is posted again, under a second documentAug 13
- A bank line arrives and clears one of the twoAug 14
- A reversal is drafted against the document that clears nothingAug 17
- Approved and posted by the group’s own accountingAug 18
Original entriesUnchanged
- The evidence stays with the decision
- The records that argued for the entry are held with the entry, not in the mailbox of whoever happened to be looking at it in August.
- The alternatives keep their scores
- The explanations the engine weighed and rejected are kept beside the one it took, so “what else could this have been” has an answer on file rather than in a memory.
- The original stands
- A correction is a new entry beside the old one. Nothing is overwritten, so a figure you reported in one month can still be reproduced from the records in another.
That is a trail your auditor can follow: any figure on the pack, back to the record it came from, with the reason for every step in between.
At the next close
What is different about the close after this one?
Nothing about the calendar. What changes is what is already true when you open the working list.
- The differences arrive named
- Each item on the list says what it is made of and which side has to act on it. The ones that close themselves on tomorrow’s statement are separated from the ones that are somebody’s work.
- The corrections arrive written
- Where a difference needs an entry, the entry is drafted with its evidence and waiting. Your team reads it and approves it or rejects it, and the rejection goes on the record too.
- Both sides of an intragroup movement sit on one row
- Your entity’s entry and the counterpart’s, beside each other. A leg facing a company outside the onboarded set is labeled as exactly that, rather than counted as a break somebody has to chase.
- The answer survives the quarter
- Every figure traces to the record it came from, and every change to a figure carries the reason it changed. The answer you give at the deadline is the answer you can still give three months later.
Thresholds
The modules a controller reads
- Reconciliation Bank against ledger, with the evidence for every match.
- Intercompany Both legs of every internal movement, netted and explained.
- Counterparties Who you owe, who owes you, and which name is which.
- ERP integrations SAP, Oracle, Dynamics and Navision, read rather than replaced.
- CFOs Numbers you can defend upward, traced to the record behind them.
What controllers ask
The questions we get before the first close
- 01Does anything post to our ledger without us?
- No. Corrections are drafted with their evidence attached and they wait. An entry reaches your ledger when somebody on your team with the authority to post approves it, and the approval is recorded beside the entry.
- 02What happens to a difference nobody can explain?
- It keeps its own line and it says so. It is never absorbed into another item to make a total look clean, and the records that were checked stay attached to it, along with the explanations that were weighed and rejected.
- 03Do we have to change our chart of accounts?
- No. Tresora reads the extract your ERP already produces and keeps every column of it. Nothing is renamed, nothing is mapped away, and your accounts stay where your accountants keep them.
- 04Who decides what is worth correcting?
- You do. The threshold is yours to set, per entity if your entities differ, and the working list splits on it. We compute the difference and show the records behind it. What to do about it is your team’s decision.
- 05Will our auditor be able to follow this?
- Every figure traces back to the record it came from, every decision keeps the evidence that produced it, and the whole trail exports. It is a trail your auditor can follow, item by item, without asking anybody what happened in August.
Bring one entity and one closed period.
Your ledger extract and the statements that should agree with it. We run the reconciliation on your own figures and show you the working list you would have opened the close with.
What it takes from you: a ledger extract for one entity and a month of statements for its accounts. Nothing is posted to your books.